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TMI Blog2018 (11) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... of old used photocopier machines. To that extent, the orders of the lower authorities are upheld that the photocopier machines are liable for confiscation. Redemption Fine - Held that:- Hon’ble High Court of Punjab & Haryana in the case of Bhagwan Elector Photocopiers [2014 (11) TMI 996 - PUNJAB & HARYANA HIGH COURT] has felt that redemption fine against confiscation for the regular violators a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records. 3. The appellant herein had imported used multi functional photocopier machines without any licence. The said photocopier machines were seized and appellants were directed to file a reply as to why the value declared by them of the said goods be not rejected and the same may be confiscated for violation of non production of licence, as required for import of old and used multi f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rade Policy, should be penalised. Accordingly, he imposed redemption fine of 25% ad penalty of 15% of the enhanced value and the first appellate authority agreed with the same. 4. It is the argument of Ld. Counsel that the Tribunal has ordered that redemption fine and penalty should be fixed at 10% and 5% respectively on the enhanced value in various cases which applies in the case in hand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ryana in the case of Bhagwan Elector Photocopiers [ 2017(346) E.L.T 565 (P H)] and in the case of National copier Equipments vs. CCE [2015(320) E.L.T. 353 (P H) has felt that redemption fine against confiscation for the regular violators as 20% of the enhanced value of the photocopier machines. Following the ratio of the judgment of Hon ble High Court of Punjab Haryana, I hold that appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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