ATUL COMMODITIES P. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) A common issue is involved in all these appeals. Therefore, they are being taken up together.

(2.) In these cases, the appellants made import of second -hand photocopier machines. The Show -cause Notices were issued for enhancing the value of the goods imported by the appellants as well as for confiscation of the second -hand photocopier machines Under Section 111(d) of the Customs Act on the ground that goods in question are consumer goods and required a Special Import Licence.

(3.) The appellants are not challenging the impugned order whereby the value of the goods imported is enhanced by the Revenue.