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2015 (1) TMI 534 - HC - CustomsImposition of penalty - Repeat offender - old and used photocopier machines imported was imported without licence - Held that:- Repeat violator has to be imposed appropriate fine and penalty in order that the same acts as a deterrent to the repeated violation of law, however, at the same time, the Tribunal could not lose site of the fact that in similar cases it had reduced redemption fine to 10% and penalty to 5%. Without going into the issue whether the restriction imposed vide notification dated 05.06.2012 was applicable or not in view of the period involved being prior to 05.06.2012, we hold that the ends of justice would be met if the quantum of redemption fine and penalty is reduced from the excessive rate at which it has been imposed to 20% each of redemption fine as well as penalty imposed vide the order in original - Following decision of M/s BE Office Automation Products Limited, Baddi Vs. Commissioner of Central Excise, Gurgaon [2013 (11) TMI 1032 - PUNJAB & HARYANA HIGH COURT] - Decided partly in favour of assessee.
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