2004 (11) TMI 498

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..... for the Respondent. [Order per : S.S. Kang, Member (J)]. Heard both sides. The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs. The appellant made import of parts of second-hand main frame of photocopiers and declared the value of the consignment $ 85225 (C F) and the same was to be enhanced $ 1,21,015 (C F) on the basis of Chartered .....

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..... misdeclaration of quantity of some parts. 3.The Revenue is relied upon the Chartered Engineer s certificate and submitted that as per the Chartered Engineer s certificate, the value was assessed by the adjudicating authority. 4.We find that in this case the Revenue is not disputing that the imported goods are old and used main frame assemblies and it is not the case of the Revenue that thes .....

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..... some parts. Therefore, keeping in view the facts and circumstances of the case, the redemption fine is reduced to Rs. 2 lakhs. The adjudicating authority has already imposed a penalty of Rs. 1 lakh. We find no reason to interfere on the amount of penalty. The appeal is disposed of as indicated above. The appellants are entitled for consequential relief, if any, in accordance with law. Cross-objec .....

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