2009 (8) TMI 1041

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....ide the impugned order, the Commissioner (Appeals) has upheld the order of the Joint Commissioner of Customs holding that second-hand Dolleys imported by the appellants herein are not capital goods and, therefore, require specific licence for their import, and confiscating the goods with an option to redeem on payment of a fine of Rs. 15,000/- and on payment of appropriate duty and imposing a pena....