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Interlocutory applications for waiver of pre-deposit and stay of recovery, early posting of the appeal, and provisional release of goods pending appeal. Imported goods valuation dispute leading to confiscation, redemption fine, and penalty determination under Customs Act. Challenge to redemption fine and penalty quantum by the appellants. Analysis: 1. Interlocutory Applications: The tribunal had three interlocutory applications before it. One application sought waiver of pre-deposit and stay of recovery for duty and penalty amounts, another requested early posting of the appeal for hearing, and the third sought provisional release of goods pending the appeal. After examining the records, the tribunal decided to dispose of the appeal itself at that stage, after dispensing with the requirement of pre-deposit. 2. Imported Goods Valuation Dispute: The appellant had imported old/used photocopiers and components, declaring a value of Rs. 12,28,177/- based on the supplier's invoice. The customs officer, however, enhanced the assessable value to Rs. 23,99,494/- based on a Chartered Engineer's Certificate. The Commissioner of Customs fixed the assessable value at the higher amount and ordered confiscation of the goods with an option for redemption on payment of a fine. The appellant did not challenge the valuation or confiscation but disputed the redemption fine and penalty imposed. 3. Challenge to Redemption Fine and Penalty: The appellants contended that the redemption fine and penalty determined by the Commissioner were exorbitant compared to similar cases in other Commissionerates. The tribunal, after considering the facts and circumstances, found that a lesser fine would suffice. It noted that the declared value was based on the invoice, and there was no misdeclaration of goods. The tribunal reduced the redemption fine to Rs. 2.00 lakhs and the penalty to Rs. 50,000, affirming the Commissioner's order with these modifications. 4. Decision: After hearing both sides and considering the arguments, the tribunal reduced the redemption fine and penalty imposed on the appellants. The appeal was disposed of with the modified quantum of the fine and penalty, affirming the Commissioner's order in all other aspects. In conclusion, the tribunal addressed the issues related to interlocutory applications, imported goods valuation dispute, and challenge to redemption fine and penalty in a detailed manner, ultimately modifying the quantum of the fine and penalty while affirming the Commissioner's order.
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