2005 (8) TMI 230

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....d by Commissioner of Customs (Appeals) Bangalore upholding the order of confiscation and imposition of penalty in respect of second hand medical equipment imported by the appellant, an STP unit, on a temporary basis for the purpose of testing and valuation of software development. The Additional Commissioner has noted that in terms of para 6.3 of the Import-Export Policy, an STP unit requires a se....