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2008 (6) TMI 164 - AT - CustomsEnhancement of value of imported second-hand photocopier machines - year of manufacture is not available on the goods - therefore, comparison of goods with the goods imported at other ports at higher value is not sustainable – enhancement of value set aside – in view of HC decision in Atul Commodities Pvt. Ltd., confiscation on ground that import of second-hand capital goods is restricted, is justified – as enhancement of value is set aside, redemption fine and penalty are reduced
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