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Issues:
1. Confiscability of second-hand, old, and used photocopiers imported without a license. 2. Validity of the enhancement in declared value and imposition of fine and penalty. Analysis: 1. The judgment dealt with the confiscability of second-hand, old, and used photocopiers imported without a license. The Adjudicating Commissioner had enhanced the declared value of the goods and imposed fine and penalty. The Appellants did not challenge the value enhancement but contested the confiscation. The Tribunal referred to a DGFT Policy Circular stating that such goods cannot be imported without a license, even if less than ten years old. The Appellants cited a favorable decision by a Larger Bench, which was subsequently overruled by the Kerala High Court. The Tribunal held that the confiscation was valid based on the DGFT Circular and the Kerala High Court's ruling, emphasizing strict compliance with trade policy circulars. 2. Regarding the imposition of fine and penalty, the Appellants requested leniency. The Tribunal considered various factors, including the Appellants' non-contestation of duty on the enhanced value and the payment of higher demurrage charges during the Customs process. In light of these circumstances, the Tribunal reduced the Redemption Fine and Penalty amounts to Rs. 4.00 lakhs and Rs. 2.00 lakhs, respectively. The Tribunal partially allowed the appeal by lowering the fine and penalty, taking into account the Appellants' situation and actions during the proceedings. This judgment highlights the importance of adhering to trade policy circulars, the impact of court rulings on precedents, and the Tribunal's discretion in adjusting fines and penalties based on the specific circumstances of the case.
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