2008 (6) TMI 468

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..... ant. Shri J.K. Jha, D.R., for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The impugned goods are second-hand, old and used photocopiers imported by a trader in large quantity. The Adjudicating Commissioner has enhanced the declared value and has also imposed fine and penalty after confiscating the same. 3. We have heard Shri Mohan Lal, le .....

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..... td. v. C.C, Cochin - 2005 (184) E.L.T. 135 (Tri.-LB), which is in favour of the Appellants. However, the learned Advocate fairly states that the said decision has been overruled by the Jurisdictional Hon'ble Kerala High Court by a detailed Speaking Order, vide C.C, Cochin v. Atul Commodities - 2006 (202) E.L.T. 392 (Kerala). We are also of the view that since DGFT is empowered to issue Circulars u .....

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