2005 (7) TMI 522

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.... Shri R.C. Sankhala, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - A common issue is involved in all these appeals. Therefore, they are being taken up together. 2. In these cases, the appellants made import of second-hand photocopier machines. The Show-cause Notices were issued for enhancing the value of the goods imported by the appellants as well as for confiscatio....

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....d that second-hand photocopier machines are not capital goods but are consumer goods and the second-hand capital goods are importable without any restriction. 5. The contention of the Revenue is that the confiscation of the imported goods are on account of misdeclaration of value as well as on account of that these are restricted goods and imported without any valid licence. As the appellant....