https://www.taxtmi.com/caselaws?id=336513 The tribunal ruled in favor of the appellant, setting aside the enhanced valuation based on arbitrary comparison and emphasizing the need to consider individual machine conditions. It found no intentional mis-declaration of quantity or country of origin, as discrepancies did not impact overall valuation. Additionally, it held that second-hand photocopiers are exempt from licensing requirements under the Export and Import Policy, aligning with a Supreme Court precedent on freely importable second-hand capital goods. The tribunal's decision favored the appellant, dismissing the allegations and allowing the appeal. en-us Mon, 28 Nov 2016 00:00:00 +0530 Tue, 30 Jan 2018 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336513 The tribunal ruled in favor of the appellant, setting aside the enhanced valuation based on arbitrary comparison and emphasizing the need to consider individual machine conditions. It found no intentional mis-declaration of quantity or country of origin, as discrepancies did not impact overall valuation. Additionally, it held that second-hand photocopiers are exempt from licensing requirements under the Export and Import Policy, aligning with a Supreme Court precedent on freely importable second-hand capital goods. The tribunal's decision favored the appellant, dismissing the allegations and allowing the appeal. Case-Laws Customs Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336513