9911796707
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Issues:
1. Confiscation of printing machines under the Customs Act. 2. Imposition of penalty under the Customs Act. 3. Violation of EXIM Policy regarding actual user condition. 4. Redemption fine and penalty imposition. 5. Reconsideration of the case based on previous judgments. Issue 1: Confiscation of printing machines under the Customs Act: The judgment involves two appeals concerning the confiscation of printing machines under Section 111(o) of the Customs Act. In the first appeal, 31 printing machines were confiscated with an option for redemption on payment of a specified amount. The Commissioner found that 22 machines sold in the local market were also liable for confiscation but were not available. In the second appeal, 7 second-hand printing machines were confiscated with a redemption option. The Commissioner imposed penalties on the appellants under Section 112(a) of the Customs Act in both cases. Issue 2: Imposition of penalty under the Customs Act: Penalties were imposed on the appellants in both appeals under Section 112(a) of the Customs Act for the alleged violations related to the printing machines. The penalties were part of the Commissioner's orders along with the confiscation and redemption provisions. Issue 3: Violation of EXIM Policy regarding actual user condition: The appellants argued that the goods could not be confiscated as they were still in their possession and being used for actual user purposes. They cited judgments in support of their position, emphasizing compliance with the EXIM Policy regarding actual user conditions. The Commissioner found a clear violation of the EXIM Policy by the appellants, leading to the confiscation orders. Issue 4: Redemption fine and penalty imposition: The appellants contested the imposition of redemption fine and penalties, claiming that the orders were not legally valid. The Commissioner and the Revenue authorities justified the fines and penalties based on the violations of the Customs Act and relevant judgments, including those of the Supreme Court. Issue 5: Reconsideration of the case based on previous judgments: The Tribunal, after considering the submissions and previous judgments, remanded both appeals to the Commissioner for de novo consideration. The Tribunal directed the Commissioner to re-examine whether the machines under the appellants' custody were liable for confiscation based on the actual user condition violations. The Commissioner was instructed to consider all relevant points from previous final orders and provide the appellants with a full opportunity to present their case. In conclusion, the judgment allowed both appeals by remanding them for further consideration in line with previous directives and judgments, ensuring a comprehensive review of the confiscation, penalties, and compliance with the EXIM Policy regarding actual user conditions.
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