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2018 (2) TMI 584 - AT - CustomsImport of restricted item - old/used digital multifunctional Print and Copying Machines - 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: - the imported goods in question are not restricted item - the imposition of redemption fine and penalty are unsustainable and are required to be set aside. The impugned order is modified by setting aside, the redemption fine and penalty imposed without disturbing the enhancement of value - appeal allowed in part.
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