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2014 (8) TMI 124 - AT - CustomsConfiscation of goods - import of goods declared as “used photocopier parts” - Under valuation of goods - Redemption fine - Commissioner (Appeals) set aside the fine and penalty - Held that:- Since the goods were old and used parts of photocopiers they were liable to confiscation under section 111 (d) of the Customs Act read with section 3(3) FT (D&R) Act 1993. To that extent, I uphold the order of the adjudicating authority. However, the redemption fine imposed by the adjudicating authority is reduced to ₹ 40,000/- (Rupees Forty thousand only) and penalty is reduced to ₹ 20,000 - Decided partly in favour of Revenue.
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