2004 (4) TMI 470

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..... . Heard both sides. 2. The Revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the respondents made import of second hand computers. The adjudicating authority confiscated the goods on the ground that the second hand goods requires special import licence and ordered release of the goods on payment of redemption fine o .....

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..... ned that the goods are more than 10 years old. Therefore, if the contention of the respondent is accepted that these are capital goods then these are prohibited as per Import Export Policy. 6. The adjudicating authority in the adjudication order specifically mentioned regarding the condition of computer system that these are completely outdated goods and used one. Keeping in view the facts and c .....

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