1996 (10) TMI 89

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..... be made. On that assurance, we proceed with the hearing of the appeal. 2. The respondent imported a second hand automatic Multi-station nut making machine under Invoice No. 1044 showing the price as 24,500 pounds. Later on, it was found that while the nut making machine qualifies for clearance under OGL, the tapping machine did not so qualify and hence the import of the tapping machine was ille .....

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..... the higher side having regard to the total value of the tapping machine at the relevant date. If the Tribunal in its discretion thought that the fine was exorbitant and disproportionate and decided to reduce it, we do not think that, in the facts and circumstances of the case, any exception can be taken to that course of action. We therefore, dismiss this appeal with no order as to costs. - .....

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