2017 (11) TMI 305

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..... was restricted item, therefore the appellant has violated the Foreign Trade Policy - appeal dismissed - decided against appellant. - C/1421/2011-SM - Final Order No. 22050/2017 - Dated:- 14-9-2017 - Shri S.S Garg, Judicial Member Mr. Augustian P.A, Advocate - For the Appellant Mr. Mathrupsharan, AR - For the Respondent ORDER Per : S.S GARG The present appeal is direc .....

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..... igation and demurrage charges. Thereafter, the Additional Commissioner vide Order-in-Original dated 21.10.2010 assessed the value of the goods from USD 36,730 (equivalent to ₹ 17,74,443/-) to ₹ 19,77,347/- and confiscated the imported goods under Section 111(d) of the Customs Act, 1962 read with Section3(3) of Foreign Trade (D R) Act, 1992. Further, the appellants were allowed to red .....

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..... le of secondhand photocopier. He also submitted that the imported goods are not prohibited goods but they only fall in the category of restricted goods and the appellants are small time traders. 5. On the other hand, the learned AR defended the impugned order and submitted that the photocopier machine was a restricted item during the relevant period and the appellants were not authorized to i .....

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