2005 (12) TMI 492

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..... vi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. The respondents in the captioned appeals had imported second-hand photocopier machines without import licence. The machines were confiscated and penalties imposed on the importers, at the original level, where the machines were treated as consumer goods. The first appellate authority set aside the orders of confiscation .....

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..... that the view taken by the Larger Bench has since been adopted by the Govt. and, on that basis, the current Exim Policy stands amended. It is also submitted that, even according to the new Circular, second-hand goods will have to be treated as capital goods. 3. After giving careful consideration to the submissions, we are unable to accept the proposition that the decision taken by the Tribunal .....

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