TMI Blog2005 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... Balasundaram, Vice-President]. - The value of old and used photocopiers imported by the appellants herein has been enhanced and goods have been confiscated for the reason that they are consumer goods requiring valid licence for their clearance which the appellants did not possess; option to redeem the goods on payment of fine has been extended; penalties have been imposed. Details of the appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29,82,587.37 32,05,063.10 15,00,000/- 5,00,000/- 2. We have heard both sides. The assessable value has been enhanced on the basis of Chartered Engineer's certificate compared with the evidence of value available with the appraising group. The Chartered Engineer has not furnished the year of manufacture of the goods which is very relevant for the purpose of determining wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of DGFT Policy Circular No. 20 (2004-2009) dated 23-2-2005, holding that second hand photocopiers are in the nature of consumer goods, we uphold the same. However, having regard to the fact that in the past the Tribunal has been holding that that the second hand photocopiers are capital goods and not consumer goods requiring licence for import and clearance, we reduce the fines and penalties as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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