2004 (6) TMI 628 - AT - Customs

Summary

The judgment pertains to the confiscation of second hand photocopier machines imported by the appellants. The appellants claimed the machines were capital goods for service, not requiring import licenses. The Tribunal ruled in favor of the appellants, stating that the machines were not consumer goods and should be eligible for unrestricted import. The impugned order was set aside, and fines and penalties paid were to be returned to the appellants.