2019 (2) TMI 445

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..... t 1962 and the redemption fine needs to be imposed - the appellant is required to pay redemption fine on the bills of entries in these appeals to the tune of 10% of the assessable value - appeal allowed in part. - C/2020/2010-DB, C/1389/2010-DB - A/31586-31587/2018 - Dated:- 20-12-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Mr Prabhu Dayal .....

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..... the Chartered Engineer. The adjudication order confirmed the demands of customs duty on this enhanced value and imposed fine and penalty as the goods were imported violating the provisions of the Customs Act. The redemption fine imposed by the lower authorities in this case comes to around 15% of the assessable value and 7.5% of the assessable value as penalty. Learned representative for the appel .....

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..... on of provisions of Customs Act earlier also. 5. On a careful consideration, we do find that the appellants have imported used computers without license which would make them liable for confiscation as per the provisions of Section 125 of the Customs Act 1962 and the redemption fine needs to be imposed. In our view, the decisions as cited by the representative of the appellant are applicable in .....

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