2017 (10) TMI 368

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.... issue in the appeal relates to the import of old used digital multifunction print and copier machines at declared price of US$ 34,695 (CIF) vide Invoice no. 0107 dated 05.12.2008.  Department took the view that the impugned goods are restricted for import and required valid license for import, which was not produced by the importer.  The value of the goods were also enhanced to GSD 1482....

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....striction on free import of second hand digital multifunction print and copier machines.   He further submits that in view of this there can be no confiscation or penalty imposable on the appellants.  He however concedes the enhancement in the value to Rs. 25,61,348/-. 3.   Heard  both sides and perused the records. 4.   We find merit in the submissions of....