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2016 (7) TMI 222 - AT - CustomsImport of second hand photocopier machines - restricted goods - requirement of license to import - Held that:- second hand photocopiers are ‘capital goods’ and no licence is required for importing the same under the EXIM Policy. - there can only be one conclusion that the confiscation ordered by the Customs under Section 111(d) of the Customs Act, 1962, is not legal and redemption fine and penalty imposed under Section 112 of the Customs Act, 1962, therefore, is hereby set aside. - Decided in favor of assessee.
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