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TMI Blog2008 (6) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of HC decision in Atul Commodities Pvt. Ltd., confiscation on ground that import of second-hand capital goods is restricted, is justified – as enhancement of value is set aside, redemption fine and penalty are reduced - C/365/2005 - C/551/2008-(PB), - Dated:- 16-6-2008 - S/Shri S.S. Kang, Vice President, and Rakesh Kumar, Member (T) Shri K.K. Anand, Advocate, for the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the goods were of higher value. Fair value as per appraiser was Rs.13,70,000/-. The adjudicating authority also taken into consideration the import of similar goods made at other ports and enhanced the value to Rs. 15,03,228/-. In respect of two models value was enhanced on the ground that the goods are being imported at higher value at different ports. 4. The Revenue also submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .-LB) has held that the goods are capital goods and not liable for confiscation but the Hon'ble Kerala High Court reversed the view taken by the Larger Bench in the case of C.C., Cochin v. Atul Commodities Pvt. Ltd., reported in 2006 (202) E.L.T. 392 (Ker.) and held that second-hand photocopiers not freely importable as capital goods. In view of the above decision of the Hon'ble High Court we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find that correspondence between the appellants and the Asst. Commissioner of Customs vide letter dated 20.1.2004 the appellants informed the Revenue that they had already suffered detention charges of Rs. 2,42,000/- and demurrage of Rs. 25,000/-. In these circumstances they were forced to accept the decision taken by the authorities. Since the goods were under detention, therefore, acceptanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inable. In these circumstances impugned order regarding enhancement of value is not sustainable. Hence, set aside. 7. As we have set aside the enhancement of value redemption fine is reduced to Rs. 1,50,000/- from Rs.3 lakh and penalty is reduced to Rs. 75,000/- from Rs. 1,50,000/-. Appeal is disposed of as indicated above. (Dictated and pronounced in the Open Court.) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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