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2019 (12) TMI 1145 - CESTAT MUMBAIReduction in quantum of fine and penalty - import of restricted item - old & used Multifunction Digital Print and copying machines (MFDs) with standard accessories - HELD THAT:- A similar issue came up before the Hon'ble High Court of Kerala in COMMISSIONER OF CUSTOMS VERSUS NAVPAD ENTERPRISES [2009 (6) TMI 696 - KERALA HIGH COURT] wherein, in similar circumstances, the goods were allowed to be cleared for home consumption subject to payment of fine of 10% and 5% penalty of the enhanced value of the goods. The redemption fine reduced to 10% of the enhanced value of the imported goods and penalty is reduced to 5% of the enhanced value of the imported goods - appeal allowed.
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