2017 (9) TMI 1392

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....urugan, AC (AR) ORDER The issue in dispute in this appeal relates to import of "old and used photocopiers" vide Bill of Entry dated 27.04.2004 pursuant to inspection by local Chartered Engineer, the declared the value of USD 26,060 CIF was proposed to be rejected and enhanced to USD 61 705. It further appeared to department for the specific import, licence was required for such a second-hand off....

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....earned advocate submits that prior to 19.10.2005, there was restriction for import of such goods. He prays attention to Tribunal's Final Order No.41176/2016, dated 26.09.2016 in the case of M/s. Pentagon Engineering Enterprises Vs Commissioner of Customs (Port-Import), Chennai, wherein it was held that for the goods not restricted, the confiscation was found to be unwarranted and redemption fi....