2005 (2) TMI 550

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.... the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein imported old and used photocopiers, filing Bills of Entry for the same. The value declared was not accepted by the Revenue. Show cause notices were issued proposing enhancement of the value and proposing confiscation of the goods on the ground that they are consumer goods requiring specific Licence for imp....