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The Commissioner of Customs Versus M/s. Rajeshwari Graphix

Import of second hand photocopiers during 2004 and 2005 - whether the Commissioner (Appeals) and Appellate Tribunal are correct in holding that the second-hand photocopiers imported and meant for service sector are Capital goods free importable and not Consumer goods? - Held that - reliance placed in the case of Atul Commodities Pvt. Ltd. & Ors. Versus Commissioner of Customs, Cochin-9 2009 (2) TMI 18 - SUPREME COURT , where it was held that Used Photocopier Machines are capital goods, hence....... + More

 

 

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The Commissioner of Customs Versus M/s. Rajeshwari Graphix

 

 

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