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2016 (4) TMI 138 - AT - CustomsImport of old and used photo copying machines - Mis-declaration of goods - Imposition of fine and penalty under Section 112 (a) of the Customs Act, 1964 - Enhancement of value and confiscation of the goods for contravention of license policy - During the during the period under import i.e. on 17.9.2004, the import of old and new photo copier machines covered under the policy as second hand capital goods and the policy was specifically amended on 19.10.2005 where the second hand photo copiers were brought under restricted category - Held that:- by relying on the decision of Tribunal in the case of M/s. Office Tec Industries Vs. CC (Port-Export), Chennai [2015 (9) TMI 243 - CESTAT CHENNAI], no licence is required for import of second hand photocopiers prior to 19-10-2005. Therefore, the fine and penalty are set aside. - Decided partly in favour of appellant
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