2012 (8) TMI 574

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.... the respondent.   Per: Shri D. N. Panda:   Learned Counsel for appellants says that the goods imported were neither old nor used photocopier. Those were second hand machinery parts and Chartered Engineer s certificate revealed the case of the appellant to be correct. Revenue supports order of the Authority below. 2. In all these four appeals, learned appellate authority below c....