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TMI Blog2009 (4) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... f three appeals being CUSAP Nos. 3, 5 and 6 of 2009 as the issue raised in all these appeals is common. For the purposes of this order, facts are being taken from CUSAP No.3 of 2009. The dealer-respondent imported old and used incomplete unserviceable photocopying machine incorporating Optical systems- Low duty and their parts GP Toner, Paper Deck Set, Drum units. The Assessing Authority as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rs. 1,50,000/- was also imposed. On appeal, the Commissioner recorded the finding that the dealer- respondent had imported the goods for the first time and did not mis-declare the description of the goods. Further a finding was recorded that there was no evidence highlighting the presence of intention to withhold the payment of duty. Accordingly redemption fine was reduced to Rs. 1,75,000/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the dealer- respondent in as much as second hand photo copying machines were not complete and some of the parts although minor one were missing without which the machine could not have worked. Therefore, the exercise of discretion is not without any rationale basis and has been rightly upheld by the Tribunal. The appeals are wholly without merit as no question of law much less a substantiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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