2017 (10) TMI 369

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.... ORDER The issue in the appeal relates to the import of old/used digital multifunctional (USD 35,825 (CIF) vide Invoice No. 0108 dated 18.12.2008.  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 US$ 52,395 (CIF).  In adjudication, ....

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....ourt of Madras in the case of  CC, Tuticorin Vs. City Office Equipment - 2014 (302) ELT 212 (Mad.), were interalia, it was held that there is no restriction on free import of second hand digital multifunction print and copier machines prior to 05.06.2012.  He however concedes the enhancement in the value to Rs. 25,77,834/-. 3.   The Ld. AR, Shri B. Balamurugan, AC, reiterated ....