9911796707
TMI Blog2001 (6) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. In this case M/s. Mehar Printers have come in appeal being aggrieved with the order dated 11-1-2001 passed by the Commissioner of Customs (ICD), under which machines imported by the Appellants were confiscated with an option to redeem the same on payment of a fine of Rs. 5 lakhs and penalty of Rs. 2 lakhs was also imposed on them. 2. Shri Akshay A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he allowed a discount of 15% and ordered confiscation and release on payment of redemption fine and penalty. The learned Advocate further submitted that the year of manufacturing of machine was 1991 whereas the Department has considered the machine to be manufactured in 1979 on the basis of examination made by Shri Rajesh Agarwal, Representative of Heidelberg, India; that Shri Rajesh Agarwal is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are unjust and excessive. 3. Countering the arguments Shri P.K. Jain, learned SDR, submitted that Shri Rajesh Agarwal is a Representative of M/s. Heidelberg, whose four colour press had been imported by the Appellants; that further Shri Rajesh Agarwal in his statement dated 25-9-2000 had deposed that Chartered Engineer s certificate produced by the Appellants was not correct since the machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had allowed a 15% discount on account of reconditioning charges which is justified; that the Appellants have not cross-examined Shri Rajesh Agarwal and Shri Jaipal Singh. He finally submitted that the discount allowed by the adjudicating authority differ from case to case on the basis of facts and circumstances in each case and there cannot be a standard deduction to be allowed in each case. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . treating the imported impugned machine of more than 10 years old and for enhancing the assessable value. However, we agree with the learned Advocate that the redemption fine and the penalty are on higher side. In the interest of justice we, therefore, reduce the redemption fine to Rs. 3 lakhs and penalty to Rs. 1.25 lakhs. But for these modifications the appeal is rejected. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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