9911796707
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Issues:
1. Enhancement of value of imported photocopiers 2. Confiscation of goods under Section 111(d) of the Customs Act 3. Imposition of penalty under Section 112(a) of the Act 4. Waiver of pre-deposit and stay of recovery 5. Dispute regarding redemption fine and penalty 6. Granting waiver of pre-deposit and stay of recovery 7. Payment of penalty for redemption of confiscated goods Analysis: The Commissioner of Customs enhanced the value of 96 old/used photocopiers imported by the appellants under Rule 8 of the Customs (Valuation) Rules, 1988. Additionally, the goods were imported without a specific license, leading to confiscation under Section 111(d) of the Customs Act, 1962, with an option to redeem the goods by paying a fine of Rs. 5 lakhs. A penalty was also imposed under Section 112(a) of the Act. The appellant's counsel argued that the value enhancement was based on a local Chartered Engineer's Certificate, which they deemed unsustainable under Rule 8. There was a complaint regarding the disparity in the fines and penalties imposed by the Commissioner on the same party for another consignment of photocopiers, although no supporting order was presented. The Tribunal considered the submissions and decided to grant a waiver of pre-deposit and stay of recovery for the duty and penalty amounts due to the goods being in the department's custody with sufficient safeguards. The issue of valuation, fine, and penalty would be addressed later. The Tribunal clarified that for provisional redemption of confiscated goods, payment of duty and fine, not penalty, would be required, as the personal penalty imposed on the importer is not directly linked to the goods. The appellants were allowed to redeem the goods provisionally by paying the duty and fine determined by the Commissioner. An application for early disposal of the appeal was withdrawn and dismissed accordingly.
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