2017 (12) TMI 32

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..... R The issue in the appeal relates to the import of "Used Monitors and used Computer parts" of different brands.  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.  The value of the goods were enhanced.  In adjudication the goods were confiscated under Section 111 (d) of the Custo .....

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..... Computer parts during the relevant period.  Following the same, we hold that the items are not restricted items.  However, we find that since the declared value has been enhanced it is establishing that there is mis-description of the goods.  In such circumstances, we are of the view that the redemption fine and penalty would sustain but that imposed by the authorities below is on .....

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