2006 (4) TMI 382

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..... ls Nos. 44 to 46/2005 (H-II) dated 30-6-2005 passed by the Commissioner of Customs and Central Excise (Appeals-II), Hyderabad. Since the issue lies within a narrow compass, I take up both the stay and appeal for disposal. 2. The three Respondents imported second hand photocopiers. Revenue proceeded against them on the ground of under-valuation and licensing violation. The values of the photocopi .....

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..... Trichy clarified that second hand photocopiers are Second Hand Goods and are not freely importable as Capital Goods . 3. The learned JDR Shri K.S. Reddy reiterated the grounds of appeal. None appeared for the Respondents. 4. I have gone through the records of the case carefully. The Commissioner (A) has rightly followed the decision of the Larger Bench cited supra. In these circumstances, I .....

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