https://www.taxtmi.com/caselaws?id=389853 Second hand Multi Functional Digital Copiers imported before 05.06.2012 were treated as outside the later restriction on such goods, so confiscation under section 111(d) of the Customs Act could not be sustained because that provision applies only to prohibited or restricted imports. The article notes that the goods were viewed as a distinct commodity from photocopiers and that the issue was settled by prior larger bench authority. As confiscation failed, the connected redemption fine and penalty under sections 125 and 112(a) also could not survive; valuation enhancement did not alter that result because confiscation was not based on section 111(m). en-us Wed, 20 Nov 2019 00:00:00 +0530 Wed, 18 Dec 2019 13:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389853 Second hand Multi Functional Digital Copiers imported before 05.06.2012 were treated as outside the later restriction on such goods, so confiscation under section 111(d) of the Customs Act could not be sustained because that provision applies only to prohibited or restricted imports. The article notes that the goods were viewed as a distinct commodity from photocopiers and that the issue was settled by prior larger bench authority. As confiscation failed, the connected redemption fine and penalty under sections 125 and 112(a) also could not survive; valuation enhancement did not alter that result because confiscation was not based on section 111(m). Case-Laws Customs Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389853