2009 (4) TMI 29

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..... inding was recorded that there was no evidence highlighting the presence of intention to evade duty - order passed by the Commissioner (A) shows that there could have been bona fide mistake on the part of the dealer 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 – commissioner .....

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..... g Authority as well as the Appellate Authority recorded a categorical finding that although some parts were missing still the imported goods had the essential character of a photocopier machine and the same were reflected in para 2.17 of the Foreign Trade Policy (2004-09) (for brevity 'the Policy'). It was found that the dealer -respondent had imported said goods in violation of the provisions of .....

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..... to Rs. 1,75,000/- and the personal penalty was also slashed to Rs. 15,000/- The exercise of discretion by the Commissioner (A) was challenged before the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). The Tribunal upheld the order dated 29.12.2006 passed by the Commissioner (A) and opined that the discretion exercised by the Commissioner (A) could not be .....

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