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2014 (6) TMI 749 - AT - CustomsConfiscation of goods - Redemption fine - Import of photocopier machines - Non obtaining of license - Held that:- As per the Notification 31/2005 and the import of 2nd hand photocopier machines is required license prior to the import. Admittedly, in this case the appellant has not obtained the license. - the Notification is a binding force as observed by the Hon’ble Apex Court in para 21 in the cased of Atul Commodities Pvt. Ltd. (2009 (2) TMI 18 - SUPREME COURT) - there is no infirmity in the impugned order for holding that the impugned goods are restricted at the time of their import. - impugned goods are liable for confiscation which can be redeemed on payment of redemption fine and penalty. - However, penalty imposed on the appellant is on the higher side. Therefore, relying on the decision in the case of CC v. Dilip Ghelani – [2009 (2) TMI 681 - CESTAT, BANGALORE] - redemption fine and penalty imposed on the appellant by the adjudicating authority reduced to 10% and 5% respectively - Decided partly in favour of assessee.
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