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2013 (9) TMI 27 - CESTAT BANGALOREImport of Second hand goods without licence - Confiscation of goods – Redemption fine – Commissioner (Appeals) reduced the redemption fine/penalty imposed by the original authority - import of old and used analogous and digital copiers of Canon brand, old and used computer systems, monitors, old and used MFP, copier machines, old and used monitors and parts like RAM and CPU – Held that:- It is not the case of the department that the Commissioner has fixed the quantum of redemption fine and penalty arbitrarily. In all these cases, no statement has been taken from the representatives of the respondents and no show-cause notice has been issued to any of the respondents on the ground that they waived written show-cause notices. Therefore, the basis on which the department is alleging that the redemption fine and penalty imposed by the Commissioner is not adequate is not forthcoming. As already mentioned these are not cases involving any other violation except violation relating to import without requisite licences. – Decided against revenue.
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