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Issues involved: Import of secondhand photocopiers, undervaluation, contravention of EXIM Policy, confiscation of goods, redemption fine, penalty assessment.
Import of Secondhand Photocopiers: M/s. Rajeswari Graphics imported secondhand photocopiers in two consignments. Commissioner confiscated the goods, offered redemption on payment of fine, and imposed penalties. Challenge and Ruling: Appellants did not contest the confiscation but sought reduction of fine and penalty. They cited a previous Tribunal decision for guidance on reasonable amounts. The Tribunal considered the repeated illegal imports despite penalties imposed earlier. The Commissioner's decision to increase fines and penalties due to the restriction on used photocopier imports was noted. A recent Tribunal decision was also referenced for setting fine and penalty percentages. Judicial Analysis: The Tribunal reviewed the case, noting the continued illegal imports despite penalties. It highlighted the need to assess probable profit margins before determining fines. Citing a Delhi High Court case, it emphasized that fines should not reward illegal transactions. Referring to a previous Tribunal decision, the Tribunal adjusted the fine and penalty amounts to align with profit margins on secondhand photocopier sales. Final Decision: The Tribunal modified the fine and penalty amounts in the impugned orders to Rs. 3.25 lakhs and Rs. 1.50 lakhs for the first appeal, and Rs. 2.30 lakhs and Rs. 1.10 lakhs for the second appeal. The appeals were disposed of accordingly.
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