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2008 (10) TMI 451 - CESTAT, CHENNAIQuantum of Redemption fine and penalty - import of old/used photocopiers - confiscation - Held that: - The goods were second-hand capital goods and the discretionary jurisdiction of authorities under the Customs Act in the matter of determining the quanta of fine and penalty was recognized and it was held that any order of this Tribunal could be interfered with only in circumstances in which it was demonstrated that such order was purely arbitrary, whimsical and resulting in miscarriage of justice. This principle laid down by the High Court has universal application in the sense that it would apply so much to cases of import of photocopier parts as to photocopiers themselves
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