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2017 (10) TMI 412 - AT - CustomsImport of restricted item - Old/Used photocopiers - 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 was no restriction for import of used photocopier machines during the relevant period - the items are not restricted items - the redemption fine reduced to ₹ 2,33,000/- - penalty upheld - decided partly in favor of appellant.
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