https://www.taxtmi.com/caselaws?id=54276 The Tribunal dismissed the appeal, upholding the adjudication order regarding the import of old and used photocopier components. Despite the appellant's argument that the goods were only parts and not complete machines, the Tribunal relied on the opinion of a Chartered Engineer confirming the goods were complete photocopier machines. The misdeclaration led to confiscation of the goods, as they were considered functional photocopier machines, not capital goods, as claimed by the appellant. en-us Tue, 01 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54276 The Tribunal dismissed the appeal, upholding the adjudication order regarding the import of old and used photocopier components. Despite the appellant's argument that the goods were only parts and not complete machines, the Tribunal relied on the opinion of a Chartered Engineer confirming the goods were complete photocopier machines. The misdeclaration led to confiscation of the goods, as they were considered functional photocopier machines, not capital goods, as claimed by the appellant. Case-Laws Customs Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54276