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2017 (10) TMI 369 - AT - CustomsImport of restricted item - old/used digital multifunctional - Department took the view that the impugned goods are restricted for import and required valid license for import, which was not produced by the importer - Held that: - reliance placed in the case of The Commissioner of Customs, Custom House Versus M/s. City Office Equipment and others [2013 (4) TMI 655 - MADRAS HIGH COURT], where it was held that there is no restriction on free import of second hand digital multifunction print and copier machines prior to 05.06.2012 - the impugned order is modified by setting aside, the redemption fine and penalty imposed without disturbing the enhancement of value - appeal allowed in part.
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