https://www.taxtmi.com/caselaws?id=389853 Second-hand Multi Functional Digital Copiers imported before 05.06.2012 were not subject to the restriction applicable from that date and remained distinct from regulated second-hand photocopiers. As confiscation under section 111(d) of the Customs Act requires import contrary to a prohibition or restriction, confiscation could not be sustained. Enhancement of declared value did not support confiscation because no under-valuation basis under section 111(m) was invoked. Consequently, the connected redemption fine under section 125 and penalty under section 112(a) could not survive. 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 not subject to the restriction applicable from that date and remained distinct from regulated second-hand photocopiers. As confiscation under section 111(d) of the Customs Act requires import contrary to a prohibition or restriction, confiscation could not be sustained. Enhancement of declared value did not support confiscation because no under-valuation basis under section 111(m) was invoked. Consequently, the connected redemption fine under section 125 and penalty under section 112(a) could not survive. Case-Laws Customs Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389853