2006 (9) TMI 406

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....jaj, Advocate, for the Respondent. [Order]. - Heard both sides. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby confiscation of semi-finished photocopier machine was set aside. 3. The case of the Revenue is that the respondent made import of parts of photocopier machine and were cleared with the brand name of cannon et....

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....condition and those were only repaired in their premises, therefore the goods found in the premises are not liable for confiscation. 5. In this case, the Commissioner gave a finding of fact that at the time of importation of these photocopiers were in CKD condition and their components already bearing the trade mark/brand name of the original manufacturers abroad. Such photocopier imported....