2017 (10) TMI 412

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..... ORDER The issue in the appeal relates to the import of 77 Nos. of 'Old/Used photocopiers' at a declared value of GBP 12,370 (CIF) vide Bill of Entry no. 513006 dated 23.07.2007.  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 values of the goods were enhanced to GBP 18,975 ....

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....l for the appellant has relied on the judgment of the Honble High Court of Madras in the case of CC, Tuticorin Vs. City Office Equipment  2014 (302) ELT 212 (Mad.) to contend that there was no restriction for import of used photocopier machines during the relevant period.  Following the same, we hold that the items are not restricted items.  However, we find that since the declared....