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2013 (11) TMI 339 - AT - CustomsImport of old and used Digital Multifunctional Printer Copier/Scanner/Facsimile Machine with standard accessories - confiscation and penalty - Held that:- reason for confiscation of the imported goods or for imposition of penalties upon the appellant is that at the time of filing of bill of entry, the goods were restricted items. Admittedly prior to 5-6-2012, the items in question were importable under OGL. The other admitted fact is that the bill of lading is dated prior to 5-6-2012, in both the cases. As such, when the goods were exported and loaded in the ship, they were exported admittedly not restricted items - issue is settled laying down that subsequent introduction of the restriction on import cannot act prejudice to the imports already initiated. As such, we find that confiscation of the goods or imposition of penalty on this count is not justified - Following decision of Priyanka Overseas Pvt. Ltd. v. Union of India [1990 (11) TMI 145 - SUPREME COURT OF INDIA], Paras Textiles v. CC, New Delhi [2008 (9) TMI 746 - CESTAT, NEW DELHI] and Om Petro Chemical v. Union of India [2001 (12) TMI 306 - DELHI HIGH COURT] - Decided in favour of assessee. Undervaluation of goods - Held that:- both the appellants are not challenging the same inasmuch as the differential duty is much on the lower side. As such, we find that the imported goods are liable to confiscation and appellants are liable to penalty on the said count of undervaluation of goods. However, keeping in view, the differential duty involved in the case of M/s. Bhagwan Electro Photocopiers was to the extent of Rs. 1,35,000/-, we reduce the redemption fine to Rs. 1,00,000/- and personal penalty to Rs. 50,000/-. Similarly, in the case of M/s. Best Mega International, the differential duty is to the extent of Rs. 40,000/- we reduce the redemption fine to Rs. 20,000/- and penalty to Rs. 15,000 - Decided partly in favour of assessee.
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