9911796707
TMI Blog2006 (6) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... er : S.L. Peeran, Member (J)]. This Revenue appeal arises from the Order-in-Appeal No. 62/2005 (H-II) Cus., dated 29-7-2005. The Revenue proceeded against the importer to enhance the declaring value of second hand photocopiers. The Original authority enhanced the value and confiscated the goods, however granting redemption of goods on payment of fine and penalty. The Commissioner (Appeals) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further he points out that now the EXIM Policy has been amended and for import of second hand photocopiers, the importer is required to obtain licence. However he fairly concedes that the amendment of EXIM Policy will have prospective effect. The learned Jt. CDR prays for setting aside the Commissioner s (Appeals) order and accept the Order-in-Original as the enhancement of value has been done ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. He submits that there is no infirmity in the Commissioner s (Appeals) order and hence the Revenue s appeal be dismissed. 4. On a careful consideration of the submissions made by both the sides, we notice that the issue pertains to import of second hand photocopiers without licence has already been decided by the Larger Bench of the Tribunal rendered in the case of Atul Commodities Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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