2009 (4) TMI 685

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.... Shri A.K. Sharma, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The appellants made import of second-hand photocopiers machine. The value declared by the importer was not accepted and Revenue is also of the opinion that goods are liable for confiscation as the second-hand photocopiers are not second-hand capital goods, therefore are restricted item. The appellants are ....

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....are liable for confiscation under 111(m) of Customs Act and import is liable for penalty. 4. We find that the goods were confiscated on account of under-valuation as well as on account of restricted item and the redemption fine and penalties were imposed. Hon'ble Supreme Court in the case of Atul Commodities Pvt. Ltd. (supra) held that the second-hand photocopier machine imported prior to ....