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2015 (6) TMI 12 - AT - CustomsImposition of redemption fine and penalty - import of ‘Digital Multifunction Printing and Photocopying Machines' - confiscation of the impugned goods under Section 111 (d) of the Customs Act, 1962 - Held that:- lower appellate authority has not considered the facts of repetitive offence committed by the respondents while reducing the redemption fine and penalty. It is seen that the appellants cleared identical goods repetitively and the impugned import is the third one. - Digital Multifunction printing and photocopying machines are restricted items as per amended para 2.17 of the Foreign Trade Policy only w.e.f. 28.03.2013. Whereas, the impugned import was made on 05.08.2009. In view of the Hon'ble High Court Order [2013 (4) TMI 655 - MADRAS HIGH COURT], the impugned order reducing the redemption fine and penalty is set aside and the matter is remanded to the lower appellate authority - Decided in favour of Revenue.
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