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2008 (10) TMI 238 - CESTAT, MUMBAIConfiscation on ground of mis-declaration - Import of complete photocopying machines under the guise of parts of photo copying machines - it revealed that the appellant had imported complete assembled photocopying machine and also imported equal number of mounted PCBs and plastic moulded covers along with screws, “Hard-Ware” supplied separately - Since the appellants is having licence to import the components of photo copier machine and the fact that the goods which are imported are components of photo copier machine and not full photo copier machine in CKD condition, we find that the impugned order holding the consignment as complete photo copying machine in completely knocked down condition is un sustainable.
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