2005 (3) TMI 193

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..... ue of old and used photocopiers imported by the appellants herein has been enhanced and goods have been confiscated for the reason that they are consumer goods requiring valid licence for their clearance which the appellants did not possess; option to redeem the goods on payment of fine has been extended; penalties have been imposed. Details of the appeals are as under :- S. No. Name of the Appe .....

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..... red Engineer has not furnished the year of manufacture of the goods which is very relevant for the purpose of determining whether their transaction value is required to be rejected, There is no evidence furnished of contemporaneous imports. In these circumstances, the Tribunal's decision in the case of S & S International v. CCE - Final Order No. 366/2005, dated 22-2-2005 holding that in the absen .....

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..... are capital goods and not consumer goods requiring licence for import and clearance, we reduce the fines and penalties as under :- S.No. Appeal No. Fine Penalty 1. C/136/05 1 lakh 1 lakh 2. C/137/05 1 lakh 1 lakh 3. C/138/05 1 lakh 1 lakh 4. C/156/05 2 lakhs 1.5 lakhs 5. C/157/05 1.5 lakhs 1 lakh 6. C/158/05 1.5 lakhs 50,000/- 4. The appeals are thus partly allowed. .....

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