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2010 (9) TMI 252 - HC - CustomsMaintainability of appeal - appeals were filed without the opinion and authorization of Committee of Commissioners of Customs which are contrary to provisions of sub-section (2) of Section 129A of the Customs Act, 1962 - machines were second hand machines, value of which could not be compared with the new machines - Held that: - goods were capital goods import of which was valid as held by the Hon'ble Supreme Court in Atul Commodities Pvt. Ltd. v. Commissioner of Customs, Cochin, 2009 - identical matters have been decided against the revenue by order dated 9.9.2010 in CUSAP No. 24 of 2010 - Appeal is dismissed
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