2004 (12) TMI 229 - AT - Customs

Valuation (Customs) - Imports second-hand old and used Colour Offset Printing Machine Roller - Redemption Fine and Penalty - HELD THAT - We find from the OIOs that there has been no uniformity in the fixing of RF and penalty by the same Additional Commissioner for orders passed during the same period. The Additional Commissioner should not show such indiscrimination in fixing the RF and penalty. Thus accepting the CE s Certificate and the orders of the Additional Commissioner passed in similar matters during the same period we fix the RF in the present case @ 10% of Rs. 19, 10, 475/- at Rs. 1, 91, 048/- and penalty at 5% which works out to Rs. 95, 520/-. Appeal allowed on the above terms.

Summary

Issues involved: Appeal against confiscation and valuation of imported goods.

In this case, the appellants imported second-hand old and used Colour Offset Printing Machine & Roller without the required import license. The goods were ordered to be confiscated and released on payment of a fine and penalty. The appellants did not contest the confiscation but raised a point regarding the valuation of the goods. They argued that the Chartered Engineer's Certificate should be accepted for valuation, citing various judgments where such certificates were upheld by the courts. The appellants requested that the redemption fine and penalty be fixed at 10% of the CE's value. The JCDR opposed this, suggesting the matter be sent back to the original authorities for correct valuation. However, the Tribunal, after considering the submissions and relevant judgments, accepted the CE's Certificate and fixed the redemption fine at Rs. 1,91,048/- and penalty at Rs. 95,520/-, modifying the impugned order accordingly.

The Tribunal noted that there was inconsistency in the Additional Commissioner's orders regarding the fixation of redemption fine and penalty for similar goods during the same period. Emphasizing the importance of uniformity in such decisions, the Tribunal considered the CE's Certificate and the Additional Commissioner's previous orders in similar cases. Consequently, the Tribunal fixed the redemption fine in the present case at 10% of Rs. 19,10,475/- (Rs. 1,91,048/-) and the penalty at 5% (Rs. 95,520/-), allowing the appeal on these terms.