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2. The facts of the case are that the appellant imported old and used Digital Multi Function Printer and filed Bill of Entry on 02.04.2013 against invoice dated 22.01.2013 and Bill of Lading dated 06.02.2013. The goods were inspected and examined by the Chartered Engineer and vide his report dated 13.04.2013 certified that the goods to be used Xerox/Canon Printer cum Multi Munction Devices having residual life of at least six years and also provided his opinion on valuation. The revenue is of the view that in terms of Circular No.27/2011-Customs dated 04.07.2011 for import of the cited goods permission from Ministry of Environment & Forest is required and the appellant has not Customs Appeal No.76962 of 2017 obtained the permission and No Objection Certificate (NOC) from the concerned Ministry, therefore, the goods were held liable for confiscation and the order was passed holding the goods are liable for confiscation and redemption fine was imposed, penalty was also imposed. The said order was challenged before the Ld.Commissioner(Appeals), who dismissed the appeal filed by the appellant. Against the said order, the appellant is before us.