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TMI Blog2013 (11) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... on but also imposition of redemption fine and final penalty. Even otherwise, to save cost of detention and demurrage as also to avoid further deterioration in value and quality of goods, making of payment of redemption fine by the importer for release of goods at the earliest, cannot be said to be bad or improper - It also remains a fact that for release of the goods, the appellant had to pay detention and demurrage charges which also entailed cost of legal expenses etc. - The purpose of imposition of redemption fine is to wipe out the element of profit on import of restricted goods - element of wiping of profit in the interface of expenditure incurred on detention and demurrage charges as also in defraying of legal expenses and interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters trolley etc. . The appellant filed bill of entry No.001 dated 22.1.2007 declaring value of low duty machines and medium duty machines as US$ 150 per set and US$ 175 per set respectively. The respondents vide their order of 14.3.2007 taking into account declared value by the appellant, assessed the value at Rs.15,41,609/-. In addition, penalty of Rs.3 lacs and redemption fine of Rs.9 lacs was also imposed. 4. Aggrieved with this order in original, the appellant preferred an appeal before the Commissioner of Customs Central Excise, Delhi-III (Appeals). Though order in original so far as it related to loading of assessable value and change of classification, was set aside in appeal, but to the extent of confiscation of goods, redemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in value and quality. When the entire matter is gauged from the very beginning, it is found that the plea that goods imported by the appellants were not restricted goods had never been taken before the adjudicatory or appellate authorities. Even otherwise, claim of the appellant that articles imported by them were not restricted goods, could not be supported by them by any material or evidence on record. 11. In all these cases, goods imported by the appellant were photocopier machines. A comparative analysis of various orders passed by the Tribunal reveals that its approach is not uniform. To demonstrate, details of these appeals are given in tabular form, as under: Sr. No. Appeal Number Value Assessed Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through, it transpires that cases are not lacking where redemption fine and penalty had been reduced to 10% and 5% respectively of the value of goods assessed by the authorities. 16. Counsel for the appellant has made reference to Selection Enterprises Vs. Commissioner of Customs, Hyderabad 2008 (232) E.L.T. 755 (Tri. Bang), Rex Printing Press Vs. Commissioner of Customs, Kolkata 2005 (184) E.L.T. 73 (Tri. Bang) and Bhavani Enterprises Vs. Commissioner of Customs 2010 (262) E.L.T. 536. In the last case, it was ordered that redemption fine shall not be in excess of 15% of the value of imported goods, whereas penalty of 5% of value on imported goods as certified by chartered engineers was upheld. It may be noticed that in these three cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in hand, element of wiping of profit in the interface of expenditure incurred on detention and demurrage charges as also in defraying of legal expenses and interest, was also required to be considered. The Tribunal did not consider these aspects at all and just side-tracked the entire issue by holding that on making payment of disputed amount, the goods had been released to the importer. 19. Sequelly, redemption fine is reduced to 10% of the value assessed by the department. Penalty is reduced to 5% of such value except in case of appeal No.8 of 2012 where penalty has already been reduced to 50% i.e. less than even 5%, by the Tribunal itself. 20. As a consequence, the impugned orders are modified to the extent as indicated above and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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