2014 (8) TMI 124

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....ntry No.359777 dt. 24.3.2005 at Tuticorin Port for import of goods declared as "used photocopier parts". The goods were valued at Rs. 1,64,179. During the relevant time, import of all used goods were restricted under the Import Policy except used capital goods. Revenue also disputed that there was undervaluation in value. They got the Chartered Engineer to value the goods and the value was increas....

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....of Tribunal relied upon applies in the case of used photocopiers. At least the goods imported should have had the essential character of photocopiers. In this case the goods were only certain parts of photocopiers as declared by the appellant themselves in the Bill of Entry and therefore the order of the Commissioner (Appeal) is not correct. Therefore, Ld. AR prays for restoration of the original ....