2013 (10) TMI 803

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....d a consignment of old and used photocopiers. Revenue was of the view that these items were restricted for import and its value was under declared. So the value of goods were assessed at a higher level. Further the goods were confiscated under Section 111(d) of the Customs Act and allowed to be redeemed on payment of fine of Rs.4,25,000/-. Further a penalty of Rs.1,50,000/- was imposed on the resp....