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TMI Blog2017 (11) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the used Digital Multifunction Machines imported by the appellants in various appeals are concerned, the imposition of redemption fine and penalties on the appellants is not sustainable in law - redemption fine and penalty set aside. Import of ‘analogue photocopiers’ - Held that: - With regard to this item, no finding has been given in favour of the appellants. Therefore, with regard to ‘analogue photocopiers’, the concerned appellants are liable to pay redemption fine and penalty. Appeal allowed in part. X X X X Extracts X X X X X X X X Extracts X X X X ..... nd used analogue photocopiers and 96 packages are of old and used Digital Multifunction Machines. The said 13 pieces of analogue photocopiers are classifiable under CTH 8443390. Basic Customs Duty payable thereon is 7.5% (total duty composition is 25%). Principal and / or only function of these analogue copiers are duplicating documents and no original can be created therefrom. The 96 digital multifunction machines imported by the appellant, however, have multifunction facilities, capable of performing two or more functions viz., scan print, fax, e-mail, etc. in standalone mode having devices such as HDD, RAM, etc. These 96 multifunction machines are classifiable under CTH 84433100. Basic Customs duty on this item is Nil, CVD is 8% and tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50% of the redemption fine and penalty and also furnishing a bond for the remaining 50%. Thus the goods were released to the appellant as directed by the Hon'ble High Court. Being aggrieved by the Order-in-Original, the appellant preferred an appeal before the Commissioner (Appeals) who rejected the appeal of the appellant and upheld the Order-in-Original with modification in redemption fine and penalties. Hence the present appeal before this Tribunal. 4. Heard both the parties and perused the records. 5. The learned counsel for the appellants submitted that the impugned orders passed by the Commissioner (Appeals) is patently erroneous, contrary to law and is untenable and unsustainable in view of the judgments delivered by various high ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide. 5.1 The Revenue challenged the decision of the Tribunal in the case of Shivam International (supra) before the Hon'ble High Court of Kerala and the Hon'ble High Court has dismissed the Revenue's appeal vide order dated 02/06/2016 in Customs Appeal No. 7 of 2011, wherein the Hon'ble High Court has observed in Paragraph 2 as under : "2. We heard the learned Standing Counsel for the appellant and the learned Senior Counsel and the other counsel, who appeared for the respondents. We find that the view taken by the Tribunal in another case was upheld by a learned single Judge of the Madras High Court, which judgment as also upheld by the Division Bench of Madras High Court in W.A. (MD) 890/2012 and connected cases. It is seen that the Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CESTAT-MAD] also distinguished the decision in case of Shivam International (supra). 7. I have carefully considered the submissions made by both the sides and have gone through the case laws cited by both the parties. Since the decision of the Tribunal in the case of Shivam International (supra) wherein identical issue was involved has been upheld by the jurisdictional High Court of Kerala, therefore, in my considered view that the used Digital Multifunction Machines imported by the appellants in various appeals are concerned, the imposition of redemption fine and penalties on the appellants is not sustainable in law. Therefore, I set aside the redemption fine and penalties imposed on the appellants. 7.1 In three (03) appeals [(1) C/11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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