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2023 (8) TMI 526 - AT - CustomsLevy of redemption fine and penalty u/s 112(a)(i) of the Customs Act, 1962 - import of 204 units of used Multifunction machines - enhancement of value as per the Chartered Engineer s certificate - violation of import conditions - HELD THAT - It is seen from the records that there have been number of orders issued by this Tribunal and various High Courts accepting the fact that the impugned MFDs are not liable for absolute confiscation. Considering lack of indigenous facility for manufacturing Multi Function Machines, lenient view is taken on such import and imported used MFD are released on payment of redemption fine of 10% penalty of 5%. From the decision in ACCORD DIGITECH VERSUS C. C-BANGALORE 2020 (12) TMI 647 - CESTAT BANGALORE passed by this Tribunal, it is clearly evident that the used Digital Multifunction Printing and Copying Machine were released on payment of redemption fine of 10% and penalty of 5% of the enhanced value of the imported goods - This was also followed by this Bench in the case of SR ENTERPRISES AND DIGITAL EXPRESS VERSUS COMMISSIONER OF CUSTOMS, BANGALORE 2021 (9) TMI 1251 - CESTAT BANGALORE wherein the redemption fine and penalty was 10% and 5% respectively. Thus, in the interest of justice since 05 years have already been lapsed, the present appeal is partially allowed by reducing the redemption fine and penalty by 10% and 5% respectively of the enhanced value - appeal allowed in part.
Issues involved:
The issues involved in the judgment include the valuation of imported goods, imposition of penalty under the Customs Act, 1962, remand order by the Commissioner (Appeals), determination of redemption fine and penalty, and delay in releasing the goods. Valuation of Imported Goods: The appellant imported 204 units of used Multifunction machines and declared the value as Rs.33,35,406/-. The Chartered Engineer assessed the value at Rs.41,04,629/-. The Adjudication Authority ordered absolute confiscation of the goods and imposed a penalty of Rs.41,04,629/- under section 112 (a) (i) of the Customs Act, 1962. The Commissioner (Appeals) remanded the matter, allowing redemption of goods on payment of redemption fine and penalty. Penalty and Redemption Fine: The appellant argued that the goods were liable for confiscation based on previous judgments, and the redemption fine and penalty should be reduced based on Tribunal decisions. The Department cited a Tribunal order regarding the economic advantage of import. The appellant highlighted delays in releasing the goods and requested a waiver of detention/demurrage charges. Market Value Determination: The appellant compared their case to a previous matter involving the same goods and argued that the issue had already been settled. Despite specific directions, the Adjudication Authority imposed a redemption fine equivalent to the value of the goods. The appellant referenced a judgment from the Hon'ble High Court of Kerala regarding the market value of goods. Judgment and Decision: The Tribunal reviewed the case history and noted previous decisions where similar goods were released on payment of redemption fine and penalty. Considering the Department's acceptance of previous decisions, the Tribunal partially allowed the appeal by reducing the redemption fine and penalty to 10% and 5% respectively of the enhanced value. The appellant was permitted to redeem the goods for home consumption under these terms.
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