2015 (3) TMI 465

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.... appellant imported second hand photocopier, main frames without main electronic components like PCB control panels, covers etc. which are essential for functioning capability of a complete copier machines. Goods were examined by a Chartered Engineer, at the request of Customs Department and consequently proceedings were initiated on the ground of under-valuation of the goods as well as non-availa....

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....Court would not be applicable to the facts of this case, since there is a clear finding by the Chartered Engineer that the goods imported by the appellants were not second hand photocopiers, the decision of the Hon'ble Supreme Court was rendered in relation to import of second hand photocopiers only. On this, an adjournment was granted to the learned counsel for the appellants so that if there is ....