9911796707
TMI Blog2023 (8) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... 019, the Charted Engineer assessed the value of the goods as Rs.18,79,806/-. When violation of import condition was alleged, the appellant vide letter dated 19.04.2021 requested for waiver of show cause notice and providing opportunity for personal hearing; an opportunity of personal hearing was extended on 17.05.2021. Thereafter, the Adjudication Authority issued the order on 09.07.2021, whereby ordered absolute confiscation of the goods. For the alleged violation, the Adjudication Authority imposed penalty of Rs.18,79,806/- under section 112(a)(i) of the Customs Act, 1962. Aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide order dated 13.10.2021 after considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of more than 05 years in releasing the goods. Hence appellant also prays for issuing a direction for waiver of detention/demurrage charge. 3. The learned A.R. for the Revenue produced the copy of the Final Order No. 21308-21309/2019 dated 20 December, 2019 of this Tribunal in the matter of M/s S.R. Enterprises & M/s Digital Enterprise where the issue was considered by this Tribunal. Though the order of absolute confiscation was found unsustainable, the matter was remanded to Lower Authorities on the ground that the economic advantage of import even in the absence of license mandated for restricted goods must be neutralized with reference to the market price of the goods that are imported against such license. It is the negation of this wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before this Tribunal by filing Customs Appeal No. 20350 of 2021. This Tribunal vide Final Order No. 20762-20763/2021 dated 23.09.2021 considered the appeal on merits and following the decision of the Tribunal in similar cases, allowed the appellant to redeem the goods on payment of redemption fine of 10% on the enhanced value and penalty also reduced to 5% of the enhanced value. The learned counsel further submits that the issue attained finality only after more than 05 years and the importer had suffered huge losses due to undue delay in clearing the goods due to such remand order. Learned counsel further submits that in the absence of any finding regarding market value of the goods in the impugned order, the ratio of the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the impugned MFDs are not liable for absolute confiscation. Hence have taken a lenient view and released these goods on payment of redemption fine of 10% & penalty of 5%. From the Final Order No. 20844/2020 dated 15.12.2020 in the case of M/s Accord Digitech Vs C.C. Bangalore passed by this Tribunal, it is clearly evident that the used Digital Multifunction Printing and Copying Machine were released on payment of redemption fine of 10% and penalty of 5% of the enhanced value of the imported goods. This was also followed by this Bench in the case of M/s S.R. Enterprises Vs Commissioner of Customs, Bangalore vide Final Order No. 20762-20763/2021 dated 23.09.2021 wherein the redemption fine and penalty was 10% and 5% respectively. The ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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