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2017 (8) TMI 459 - AT - CustomsImport of restricted item - old and used digital multifunctional print and copier machines - misdeclaration of value - Held that: - the restrictions were imposed from June 2012 whereas the appellants imported the multifunctional copying machines prior to June 2012 when the said item was not made restricted - the appellant's case is covered by the decision of the Madras High Court in the case of Sai Graphic Systems [2013 (5) TMI 650 - MADRAS HIGH COURT], which is squarely applicable in the facts and circumstances wherein the Hon'ble High Court of Madras has held that import of goods have taken place earlier i.e., before 5th June 2012. Therefore, such reliance made on the Notification will not help the respondents in any manner to advance their case - appeal allowed - decided in favor of appellant.
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