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TMI Blog2013 (11) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. ORDER Both the appeals are being disposed of by a common order as the issue involved in both the cases is identical. As per facts available in the case of M/s. Bhagwan Electro Photocopiers, they imported old and used "Digital Multifunctional Printer Copier/Scanner/Facsimile Machine with standard accessories" and filed bill of entry on 23-6-2012 for clearance of the same. The goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority, imposing penalty of Rs. 2,50,000/- and redemption fine of Rs. 24,00,000/- was upheld by Commissioner (Appeals) except that the redemption fine of Rs. 24,00,000/- was reduced to Rs. 12,00,000/-. 2. As regards the facts available in the case of M/s. Best Mega International they filed bill of entry on 27-5-2012 for clearance of old and used Digital Multifunctional Device. The goods in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing both the sides we find that the reason for confiscation of the imported goods or for imposition of penalties upon the appellant is that at the time of filing of bill of entry, the goods were restricted items. Admittedly prior to 5-6-2012, the items in question were importable under OGL. The other admitted fact is that the bill of lading is dated prior to 5-6-2012, in both the cases. As such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laying down that subsequent introduction of the restriction on import cannot act prejudice to the imports already initiated. As such, we find that confiscation of the goods or imposition of penalty on this count is not justified. 5. As regards, the undervaluation of the goods both the appellants are not challenging the same inasmuch as the differential duty is much on the lower side. As such, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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