https://www.taxtmi.com/caselaws?id=263575 The Tribunal allowed the restoration of appeals dismissed for non-prosecution, finding sufficient reasons to recall the ex-parte order. Goods were confiscated for contravention of license and misdeclaration, with upheld duty demands and penalties. Import regulations on second-hand photocopiers were clarified, stating no license was needed before a specified date. Value enhancement based on assessment was contested but upheld, with fines and penalties set aside. The judgment delves into dismissal and restoration of appeals, goods confiscation, import regulations, and value assessment, providing detailed legal reasoning and conclusions. en-us Thu, 04 Sep 2014 00:00:00 +0530 Sat, 05 Sep 2015 11:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263575 The Tribunal allowed the restoration of appeals dismissed for non-prosecution, finding sufficient reasons to recall the ex-parte order. Goods were confiscated for contravention of license and misdeclaration, with upheld duty demands and penalties. Import regulations on second-hand photocopiers were clarified, stating no license was needed before a specified date. Value enhancement based on assessment was contested but upheld, with fines and penalties set aside. The judgment delves into dismissal and restoration of appeals, goods confiscation, import regulations, and value assessment, providing detailed legal reasoning and conclusions. Case-Laws Customs Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263575