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    <title>2009 (3) TMI 842 - CESTAT, CHENNAI</title>
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    <description>The Tribunal allowed the appeals in part, setting aside the contravention of certain sections of the Customs Act related to the import of old and used photocopiers. The Tribunal upheld the confiscation of the goods but reduced the redemption fine and penalties imposed on the importers, as they accepted the enhanced value determined by the Commissioner. The judgment clarified the importability of such goods and the valuation process, ultimately adjusting the penalties in favor of the importers.</description>
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      <description>The Tribunal allowed the appeals in part, setting aside the contravention of certain sections of the Customs Act related to the import of old and used photocopiers. The Tribunal upheld the confiscation of the goods but reduced the redemption fine and penalties imposed on the importers, as they accepted the enhanced value determined by the Commissioner. The judgment clarified the importability of such goods and the valuation process, ultimately adjusting the penalties in favor of the importers.</description>
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