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Issues involved: Import of second hand photo copier without license, valuation of imported goods, imposition of redemption fine and penalty.
Import of second hand photo copier without license: The Appellant admitted the requirement of a license for importing second hand photo copiers but contested the imposition of a disproportionate redemption fine and penalty despite no significant discrepancy in the value of the imported goods. The Appellant's counsel argued that the valuation made by the Authorities was exorbitant and lacked basis, requesting the benefit of doubt due to confusion over the appropriate value. Valuation of imported goods: Both sides acknowledged the necessity of an import license for second hand photo copier machines. The Appellant contended that the enhanced value of the import was unjustified. The Appellant's counsel challenged the valuation process, citing a lack of material for the enhancement and questioning the basis of the valuation, which was reportedly done using Chartered Engineer's certificate and NIDB data without providing specific details. Due to insufficient evidence and lack of confrontation with the Appellant for rebuttal, the Appellant was deemed entitled to the benefit of doubt regarding the valuation, leading to no disturbance in the declared valuation for duty liability. Imposition of redemption fine and penalty: The record indicated a minor gap between the declared and assessed values of the imported goods. The Appellant was granted consideration regarding the redemption fine and penalty, as there was no substantial evidence to support an increase. The penalty of Rs. 3.00 lakhs was deemed disproportionate and reduced to Rs. 1.00 lakhs. Similarly, the redemption fine was decreased from Rs. 5.00 lakhs to Rs. 2.00 lakhs to align with the infringement of law by the Appellant. Conclusion: The appeal of the Appellant was partially allowed based on the observations and findings related to the valuation, redemption fine, and penalty, emphasizing the need for proportionality and proper consideration in the enforcement of penalties for infringement of import regulations.
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