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Issues:
1. Disposal of appeals by the Commissioner of Customs (Appeals) regarding fines and penalties for second-hand diesel engines. 2. Reliance on Tribunal judgments for determining fines and penalties. 3. Arguments regarding valuation, condition of goods, and acceptance of examination reports by importers. 4. Different makes of engines and the period of imports. 5. Application of judgments on market value and quanta of price. 6. Arithmetical formula for profit margin and references to Supreme Court judgments. 7. Compliance with Tribunal judgments and departmental acceptance. 8. Appeals challenging Commissioner (Appeals) orders. 9. Upholding of impugned orders and dismissal of Revenue appeals. Analysis: 1. The Commissioner of Customs (Appeals) disposed of appeals by importers challenging fines and penalties for second-hand diesel engines. The Revenue filed appeals against this order, along with another set of appeals disposed of by a different Commissioner of Customs (Appeals). Both sets of appeals were taken up together for disposal. 2. The Commissioner (Appeals) relied on Tribunal judgments to determine fines and penalties for similar engines. The judgments were used to reduce fines and penalties in the first set of appeals before the Tribunal. 3. Arguments were raised regarding valuation based on the condition of goods, acceptance of examination reports by importers, and the different makes of engines. The Tribunal found that the valuation could not be standardized and the importers' signatures on examination reports did not imply unconditional acceptance of value. 4. The period of imports and the different makes of engines were considered, with the Tribunal concluding that the elements for determining fines as per previous judgments would still apply. 5. The Tribunal applied judgments indicating that market value of similar goods would not significantly differ in a short span of time, leading to consistent quanta of price. The Commissioner's orders were in line with previous judgments upheld by the department. 6. The memorandum of appeals included an arithmetical formula for profit margin and references to Supreme Court judgments. However, the Tribunal found no significant law in these references that would impact the determination of fines and penalties. 7. The Tribunal observed that the Commissioner (Appeals) followed Tribunal judgments that had been approved and accepted by the department, leading to consistency in decisions. 8. The next batch of appeals challenged the Commissioner (Appeals) orders, with similar arguments raised. The Tribunal found no reason to interfere with the orders based on the discussions and findings from the first set of appeals. 9. Ultimately, the Tribunal upheld the impugned orders, dismissing the Revenue appeals in both sets of appeals.
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