2018 (2) TMI 491

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....The issue in the appeal relates to the import of old/used digital multifunctional Print and Copying Machines at a declared value of SGD 82,100 (C&F) vide Invoice No.NRK10035 dated 18.11.2008. 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 SGD 1,43,....

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....dy been finally decided by the Hon'ble High Court 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. Balamur....