2008 (6) TMI 468

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.... Shri J.K. Jha, D.R., for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].  Heard both sides. 2. The impugned goods are second-hand, old and used photocopiers imported by a trader in large quantity. The Adjudicating Commissioner has enhanced the declared value and has also imposed fine and penalty after confiscating the same. 3. We have heard Shri Moh....

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....dities (P) Ltd. v. C.C, Cochin - 2005 (184) E.L.T. 135 (Tri.-LB), which is in favour of the Appellants. However, the learned Advocate fairly states that the said decision has been overruled by the Jurisdictional Hon'ble Kerala High Court by a detailed Speaking Order, vide C.C, Cochin v. Atul Commodities - 2006 (202) E.L.T. 392 (Kerala). We are also of the view that since DGFT is empowered to issue....