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Issues: Appeal against adjudication order regarding import of old and used photocopier components, misdeclaration leading to confiscation, classification of goods as complete photocopier machines.
Analysis: 1. The appellant imported goods declared as old and used photocopier components, but Customs authorities found them to be complete old and used photocopier machines. The goods were enhanced in value and confiscated due to misdeclaration and lack of specific import license. 2. The appellant argued that they imported old and used parts separately mentioned in the invoices, not complete photocopier machines. They contended that as certain crucial parts were missing, the goods should not be classified as complete photocopiers. Additionally, they claimed that if considered photocopier machines, they should not be liable for confiscation as capital goods. 3. The Revenue asserted that the imported goods were indeed complete photocopier machines, supported by the opinion of Chartered Engineer Shri M.J. Damodaran. The Revenue highlighted that the Control Panels were also imported in equal numbers, packed separately in the same consignment. 4. The Tribunal examined the appellant's claim that the goods were only parts of photocopier machines, not complete machines. Despite the appellant's arguments, the Tribunal found Shri M.J. Damodaran's opinion crucial, as he confirmed the goods were complete and functional photocopier machines during cross-examination. As a result, the Tribunal dismissed the appeal, stating that the misdeclaration made the goods liable for confiscation, rejecting the appellant's claim that they were capital goods.
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