2018 (11) TMI 98 – CESTAT HYDERABAD – TMI – Import of restricted item – used multi functional photocopier machines without any licence – confiscation – redemption fine – penalty – Held that:- There is no dispute that the said photocopier machines are imported violating the provisions of Import Export Policy and not producing the licence for import of old used photocopier machines. To that extent, the orders of the lower authorities are upheld that the photocopier machines are liable for confiscation.
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Redemption Fine – Held that:- Hon’ble High Court of Punjab & Haryana in the case of Bhagwan Elector Photocopiers [2014 (11) TMI 996 – PUNJAB & HARYANA HIGH COURT] has felt that redemption fine against confiscation for the regular violato
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. Heard both sides and perused the records. 3. The appellant herein had imported used multi functional photocopier machines without any licence. The said photocopier machines were seized and appellants were directed to file a reply as to why the value declared by them of the said goods be not rejected and the same may be confiscated for violation of non production of licence, as required for import of old and used multi functional photocopier machines. Appellant explained and sought for revaluation of the machines from Custom approved Chartered Engineers and the valuation in both the cases was enhanced from approximately ₹ 12.00 lakhs to ₹ 21.96 lakhs and ₹ 23.42 lakhs. Appellant accepted the valuation and paid appropriate
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y should be fixed at 10% and 5% respectively on the enhanced value in various cases which applies in the case in hand. 5. Ld. DR on the other hand submits that the ratio of the orders of other Benches can not be applied in the case in hand as imported photocopier machines were violating the provisions of Foreign Trade Policy and this is the fourth time such imports are made, and earlier also the appellant was penalised as per the orders of the Tribunal. Therefore, redemption fine imposed and penalty was correct. 6. On careful consideration, I find that there is no dispute that the said photocopier machines are imported violating the provisions of Import Export Policy and not producing the licence for import of old used photocopier machines.
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