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2013 (9) TMI 248 - AT - CustomsRedemption fine – Penalty - assesses imported used multi-functional copiers along with accessories and classified the same under 84433100 – Held that:- It cannot be said that the redemption fines had been imposed without any basis or without conducting any enquiry - Commissioner (Appeals) had taken all relevant facts into account and used his discretion to reduce the redemption fines and penalties - The quantum of redemption fines and penalties sustained by the Commissioner (Appeals) cannot be considered either to be excessive or on the lower side - The amounts of fines and penalties determined were reasonable - there was no justification to interfere with the orders of the Commissioner (Appeals). The redemption fine imposed by the Tribunal cannot be taken as truly binding precedents and the same may be taken at the most only as guidelines - If a restricted import takes place repeatedly the hands of the adjudicating authority cannot be tied by prescribing a lower limit than the statutory limits prescribed u/s125 - Such a prescription will lead to flooding of prohibited and restricted items into the market which cannot be permitted – the discretion can be exercised by the original authority or Commissioner (Appeals) or by the Tribunal arbitrarily or mechanically.
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