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Issues:
1. Confiscation and penalty imposed on imported machines disposed of without permission. 2. Confiscation, redemption fine, and penalty imposed on machines not put to actual use. 3. Reduction of penalty amounts imposed by the adjudicating authority. 4. Imposition of penalty on the Director of the Company. Analysis: Issue 1: The Company imported used printing machines and disposed of two without seeking permission, leading to confiscation and a penalty of Rs. 5 lakhs. The penalty amount was contested for being excessive, citing a precedent case for reduction. The Tribunal reduced the penalty to Rs. 30,000 based on the CIF value. Issue 2: Two other machines were ordered to be confiscated and penalties imposed for not being put to actual use, violating the Exim Policy. The Tribunal found the confiscation unjustified as the machines were still in possession and no misuse was proven. Therefore, the confiscation, redemption fine, and penalty were set aside. Issue 3: The penalty amount imposed on the Director of the Company was contested for being excessive. Considering the lack of specific role attribution or proof against the Director, the penalty was reduced to Rs. 30,000. In conclusion, the impugned order was modified, reducing penalties and setting aside confiscation and fines for machines not put to use. The penalty amounts were to be appropriated from the pre-deposit with the balance refunded.
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