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TMI Blog2009 (3) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... partment's appeal against Order of the Commissioner (Appeals) No.74/CUS/CHD/2006 dated, 18th July, 2006. 2. Heard both sides. 3. The Respondent imported old and used Photocopiers and declared the value of ₹ 11,56,080 which was enhanced by the Original Authority based on Chartered Engineer's certificate to ₹ 16,33,353. The goods were confiscated on the ground that they wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion leveled by the Adjudicating Authority is that the Appellants have imported the old and used photocopiers in contravention of the provisions of the Foreign Trade Policy 2004-09 read with Section 111 of the Customs Act, 1962 and are liable to confiscation under Section 111(d) of the Customs Act, 1962. I agree with the Adjudicating Authority that there had been contravention of the above mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as to how the Chartered Engineer deduced the price and what was the basis for the same. The Chartered Engineer has only given a general certificate stating the age of the photocopiers as more than eight years old. I find that copiers of none years and twenty years of age cannot have the same value. As such Chartered Engineer's certificate cannot be relied upon. Therefore, I hold that in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 490 (Tri-Delhi) and my earlier Order-in-Appeals mentioned above, I find that the imposition of redemption fine of ₹ 1,50,000 and personal penalty of ₹ 1,20,000 is quite harsh and highly excessive. Accordingly, the redemption fine is reduced to ₹ 10,000 (Rupees Ten thousand only) and personal penalty is reduced to ₹ 5,000 (Rupees Five thousand only). The appeal is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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