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TMI Blog2009 (8) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... are against the common order in appeal No. 69-72/CUS/APPL/LDH/2006 dated 29-12-2006 involving the same respondents. 2. Heard both sides. 3. The respondents imported used photocopiers and filed bills of entry in July 2006 and August 2006, the photocopiers were subjected to examination on first check basis with the help of a Chartered Engineer and on the basis of the opinion given by the said Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 dated 24-7-06 175000/- 100000/- 4. 70/JC/CFS/LDH 06 dated 7-8-06 107977 dated 24-7-06 100000/- 50000/- The respondents filed appeal before the Commissioner (Appeals) who upheld the confiscation of the old and used photocopiers but reduced the redemption fines and penalties as mentioned below : S. No. Order in original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these should have been taken into account and the redemption fines and penalties imposed by the original authority should not have been reduced. He reiterates the other grounds mentioned in the appeal. He seeks setting aside the order of the Commissioner (Appeals) and restoring the order of the original authority. 5. Learned Advocate for the respondents reiterates the finding and reasoning of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal authority was reduced to Rs. 10,000/-. The only ground urged is that the party is in the habit of importing many consignments and therefore, higher redemption fine and penalty was justified. It is to be appreciated that quantum of redemption fine and penalty imposed by the original authority was on the basis of his subjective satisfaction based on value of the consignments estimated by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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