2010 (9) TMI 406

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..... challenged by the importers, the question of reduction does not arise – no case for confiscation of goods, enhancement of fine and penalty not arises - C/377/2004 - 1048/2010 - Dated:- 29-9-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri C. Rangaraju, SDR, for the Appellant. Shri S. Krishnanandh, Advocate, for the Respondent. [Order per : Jyot .....

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..... the case of import of old and new photocopiers prior to 19-10-05, there was no necessity for possession of licence by the importer of such machines. As regards valuation, ld. Counsel for the assessees fairly accepts the enhanced value of Rs. 13,11,856/-. Since the value has been misdeclared, the goods are liable to confiscation - although ld. Counsel attempts to persuade us that, in the light of .....

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