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2023 (6) TMI 422 - AT - CustomsQuantum of Redemption Fine and penalty - Valuation of imported goods - used Multifunctional Devices (MFDs) - restricted goods or not - appellant could not produce valid authorization - rejection of transaction value - enhancement of value - HELD THAT - The Tribunal in a series of judgments referred to by the learned counsel consistently held that when the value has been enhanced on the basis of certificate by the Chartered Engineer without market enquiry, the imposition of fine and penalty @ 10% and 5% taking note of the enhanced value would meet the ends of justice. In Navpad Enterprises 2008 (3) TMI 604 - CESTAT, BANGALORE , the Tribunal held that the value declared by the appellant has already been enhanced by the Revenue on the basis of the Chartered Engineers certificate. It is seen that there is no evidence brought out by the revenue to show that the appellants had paid more than what he had declared to the customs. Therefore, in such circumstances, the Tribunal took a view to impose fine and penalty at 10% and 5% in many of the cases cited by the appellant. As this Bench cannot deviate from the ratio of its own decision, we find that in all these cases the fine and penalty should be fixed only at 10% and 5% of the value of the imported goods determined by the Chartered Engineer, respectively. Also recently in M/S. OMEX INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI 2015 (4) TMI 112 - CESTAT NEW DELHI (LB) , it was held that the redemption fine and penalty in such cases be 10% and 5% of the value. Following the aforesaid precedent, the impugned order is modified and fine and penalty in each of the cases are reduced to 10% and 5% of the enhanced value. Appeal disposed off.
Issues involved:
The issues involved in the judgment are the imposition of fine and penalty on the appellant for importing Multifunctional Devices (MFDs) without the necessary authorization from the DGFT. Details of the Judgment: Issue 1: Imposition of fine and penalty The appellant imported MFDs without the required authorization from the DGFT. The value of the goods was enhanced based on the Chartered Engineer's certificate. The appellant contested the imposition of the quantum of fine and penalty, arguing that it was contrary to previous Tribunal judgments. The appellant referenced various cases to support their argument. The Revenue, on the other hand, justified the imposition of a 25% fine and a 10% penalty due to repeated violations by the appellant. After considering both sides, the Tribunal referred to previous judgments and upheld the principle that fine and penalty should be imposed at 10% and 5% of the enhanced value. The Tribunal modified the impugned order, reducing the fine and penalty to 10% and 5% of the enhanced value, respectively. Final Decision: The Tribunal modified the impugned order and reduced the fine and penalty imposed on the appellant for importing MFDs without the necessary authorization from the DGFT. The fine and penalty were adjusted to 10% and 5% of the enhanced value, respectively, in line with previous Tribunal judgments. The appeals were disposed of accordingly.
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