2005 (12) TMI 492

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....ocates, for the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The respondents in the captioned appeals had imported second-hand photocopier machines without import licence. The machines were confiscated and penalties imposed on the importers, at the original level, where the machines were treated as consumer goods. The first appell....

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.... This submission is contested by ld. Counsel, who submits that the view taken by the Larger Bench has since been adopted by the Govt. and, on that basis, the current Exim Policy stands amended. It is also submitted that, even according to the new Circular, second-hand goods will have to be treated as capital goods. 3. After giving careful consideration to the submissions, we are unable to ....