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TMI Blog2016 (12) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. ORDER Issue in dispute relates to import of old and digital multi function copiers. The original authority held that the goods require a specific license and hence is restricted for import confiscated the goods under section 111(d) of the Customs Act, 1962 with an option to the appellant to redeem them on payment of fine of Rs. 4,50,000/- under section 125 ibid and imposed a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s came to be restricted for imports only with effect from 05.06.2012. It is also seen from the impugned order that goods have been found liable for confiscation and hence fined under section 125 ibid and penalty imposed under section 112(a) ibid only on the store that they are restricted, which was indeed not the case at the time of import. This being the case, fine and penalty imposed on the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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