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2011 (1) TMI 863 - AT - CustomsReduction of redemption fine and penalty- Appellant has imported "Old & Used Incomplete Photocopier Incorporating Optical systems-Low Duty" and have not misdeclared the description of goods - They have contested the assessable value determined by the Chartered Engineer as well as market enquiry conducted by the department, without taking them into confidence - Held that:- appellants have cited Hon'ble Tribunal Final Order NO. 171/06-SM(BR) dated 03.07.06 in case of M/s. Supreme Enterprises, Delhi, wherein the Tribunal has upheld the Order-in-Appeal passed by the Commissioner (Appeals), central Excise, Chandigarh wherein redemption fine and penalty were substantially reduced - Also,held that the appellant have not misdeclared the description of goods and impugned order does not disclose mens rea of any high degree against the appellant and thus, penalty needs to be reduced - Decided in favour of assessee.
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