2010 (9) TMI 181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sehgal, Advocate for the appellant ADARSH KUMAR GOEL, J. 1. This order will dispose of CUSAP Nos. 24 to 27 and 60 of 2010 as they are said to involve same question of law. 2. CUSAP No. 24 of 2010 has been preferred by the revenue under Section 130(1) of Customs Act, 1962 (in short "the Act"), proposing following question of law:- "Whether the Hon'ble CESTAT was justified in dismissing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. The assessee filed Bill of Entry for clearance of old and used main frames of photocopier machine. Objection was taken to the value of the machines and to their importability. After adjudication, the goods were confiscated with an opportunity to the importer to redeem the goods on payment of fine. Penalty was also imposed. On appeal of the assessee, the Commissioner set aside the said order ....