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    <title>2013 (11) TMI 543 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, emphasizing that the photocopiers were freely importable at the time and that the confiscation and penalties were not justified based on undervaluation. The decision provided consequential relief to the appellant, overturning the lower authorities&#039; rulings.</description>
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      <description>The Tribunal allowed the appeal, emphasizing that the photocopiers were freely importable at the time and that the confiscation and penalties were not justified based on undervaluation. The decision provided consequential relief to the appellant, overturning the lower authorities&#039; rulings.</description>
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