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Issues involved: Determination of redemption fines and penalties for import of old and used photocopiers without license.
Summary: The Appellate Tribunal CESTAT NEW DELHI heard four appeals by the Department against a common order involving the same respondents regarding the import of used photocopiers. The photocopiers were examined by a Chartered Engineer, and their value was enhanced, leading to payment of duty on the enhanced value. The original authority held the consignments liable for confiscation due to lack of import license, but allowed redemption on payment of fines and penalties. The Commissioner (Appeals) upheld the confiscation but reduced the redemption fines and penalties imposed. The Department argued that the reduction of fines and penalties was unjustified, considering the respondents' history of importing multiple consignments in the past. They sought to set aside the Commissioner (Appeals) order and restore the original authority's decision. The respondents' Advocate supported the Commissioner (Appeals) findings. After considering both sides, the Tribunal acknowledged that import of old photocopiers without a license warrants confiscation. The dispute centered on the quantum of redemption fines and penalties. The Department wanted the original authority's decision reinstated, citing the party's frequent imports as justification for higher fines. However, the Commissioner (Appeals), exercising discretion, reduced the fines and penalties while upholding the confiscation in each case. The Tribunal found no valid grounds to interfere with the Commissioner (Appeals) decision, deeming the reduction not arbitrary. Consequently, the Department's appeals were rejected.
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