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2011 (9) TMI 628 - HC - CustomsImport of Second hand photocopier original adjudicating held goods liable to confiscation - Tribunal in view of Atul Commodities (P) Ltd. and Ors. v. CC Cochin (2005 - TMI - 54929 - CESTAT, SOUTH ZONAL BENCH, BANGALORE), held that the import of second hand photocopier machine is to be treated as capital goads and not as consumer goods and hence it does not require procurement of license in terms of the EXIM Policy. They are freely importable - Held That:- Court affirmed the view of Tribunal answered in favour of the Assessee and against the Revenue.
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