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2015 (9) TMI 243 - CESTAT CHENNAIImport of second hand photocopiers – Imposition of Duty, penalty and fine – Appellant filed Bills of Entry for clearance of used photocopier main frame assemblies and other parts – Adjudicating authority had enhanced declared value and also confiscated goods for contravention of licence and misdeclaration of goods and thereby confirmed demand of duty and imposed fine and penalty – Held that:- In case of Sumit Office Systems and Others v. CC, Trichy & Tuticorin [2009 (3) TMI 858 - CESTAT, CHENNAI] wherein Tribunal observed that import of second hand photocopier prior to 19-10-2005 also do not warrant licence for import – Respectfully following earlier decision of Tribunal, court hold that no licence is required for import of second hand photocopiers prior to 19-10-2005 – Accordingly, imposing fine and penalty set aside and otherwise impugned orders upheld – Decided in favour of Assesse.
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