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TMI Blog2008 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ngineer after examination of the consignments machine-wise gave a detailed report and certified that value declared by the appellants is fair and reasonable – therefore, held that declared value will prevail over NIDB date relating to other imports of photocopier showing higher value – enhancement of value not justified - redemption fine and penalty reduced - C/485/2008 - C/304/2008(PB), - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged to examine the consignments. He after examination of the consignments machine-wise gave a detailed report by Certificate No. DKT/CE/54/07-08 dated 5-3-08 wherein he certified that the value declared by the appellants is fair and reasonable. While giving the report, he has gone into the relevant details like model number, year of make, present condition of the machines and the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellants submits that it is incorrect to say that they have accepted the enhancement of the price; they have merely waived the issue of written show cause notice as they were requiring the consignments urgently. However, as the value has been steeply enhanced and very heavy redemption fine has been imposed, they could not take release of the consignment from the Customs. 4.2 He is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine imposed is exorbitant. He also submits that they have incurred heavy demurrage amounting to Rs. 3,00,000/- so far. 5. Learned DR reiterates the findings of the Commissioner (Appeals). 6. We have carefully considered the submissions made from both sides. As licence is, admittedly, required for import of photocopiers, their confiscation adjudged is upheld. However, we hold that the enhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of the above, we accept the value declared by the appellant and direct that duty shall be paid accordingly. We uphold the confiscation for having been imported without obtaining the licence. However, taking into account the entire facts and circumstances of the case, including demurrage incurred so far by the appellants, we allow confiscated goods to be redeemed on reduced redemption fine of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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