2016 (12) TMI 1310

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..... hy, A.R.   For the Respondent ORDER These two appeals have been filed by the  appellants, M/s Office Devices (Appeal No. C/20124/2014) and M/s Shivam International (Appeal No. C/20594/2014) against the impugned Order-in-Appeals passed by the Commissioner of Customs (Appeals), Cochin who rejected the appeals of the appellants and upheld the Order-in-Originals imposing redemption fi .....

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..... ed reassessment.   The services of a Chartered Engineer were used by the Department to arrive at a reasonable assessable value.  This valuation of the Department was accepted by the importers.   Since there was no licence produced for the import of second-hand goods, the goods were confiscated after adjudication with an option for redeeming the said goods on payment of&nbs .....

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..... e than 5%. But in this case the Additional Commissioner has imposed a very heavy redemption fine and also penalty. 4.  On the other hand, the learned AR submitted that the redemption fine and the penalties imposed in the present cases are not excess keeping in view the past conduct of the appellants. He further submitted that the goods imported are rightly confiscated under Section 111(d) of .....

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