2014 (6) TMI 784

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....at the appellants imported 285 nos. of used second-hand photocopier machines under the cover of Bill of Entry No. 518367 dated 31.7.2007. The adjudicating authority held that the importation of used second-hand photocopier machines are restricted in nature and import licence was required. The adjudicating authority rejected the declared value and enhanced the value as certified by the Chartered En....

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....mation Pvt. Ltd. 2010 (249) ELT 150 (Tri. Del.) 3. On the other hand, the learned AR on behalf of the Revenue drew the attention of the Bench the relevant portion of the order insofar as the appellant is a habitual offender to violate the law as they have imported the same goods several times on earlier occasion. He submits that, considering the habitual offence on the importation of the second....