https://www.taxtmi.com/caselaws?id=54533 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellants in a case concerning the import of used photocopier machines. The Tribunal held that second-hand photocopier machines should be treated as capital goods and do not require a license for import under the Open General License (OGL). Consequently, the confiscation orders and penalties imposed by the lower authorities were set aside in all four appeals, granting relief to the appellants. en-us Tue, 26 Jul 2005 00:00:00 +0530 Wed, 20 Oct 2010 16:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54533 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellants in a case concerning the import of used photocopier machines. The Tribunal held that second-hand photocopier machines should be treated as capital goods and do not require a license for import under the Open General License (OGL). Consequently, the confiscation orders and penalties imposed by the lower authorities were set aside in all four appeals, granting relief to the appellants. Case-Laws Customs Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54533