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2016 (7) TMI 360 - AT - CustomsValuation - Classification of imported goods - whether to be classified as “Integrated Receiver Decoder” also known as setup Box or “Digital Satellite Receiver” - benefit of exemption contemplated by Notification No. 21/2002-Cus dated 01.03.2002 - Appellant only contested against the redemption fine and penalty imposed without disputing the duty demanded. Held that:- Without going into the details of the duty liability which remained undisputed by the appellant, it has become necessity to look into the circumstances of imposition of redemption fine and penalty. While both sides are on rivalry submission as to the declaration of goods as presented and the appellant does not dispute classification as well as description of the goods, ld. Adjudicating authority had not conducted market enquiry to determine the market value for imposition of redemption fine. He acted arbitrarily and imposed of redemption fine @ 50% of the assessed value. The goods imported were supplied by the appellant to the cable operators. To reduce the litigation and also considering that imposition of redemption fine @ 5% of the assessed value would be justified in absence of market value determined by the adjudicating authority, that is ordered. Similarly levy of penalty of ₹ 1,00,000/- lakh would be justified for the technical breach of law on the facts and circumstances of the case. In the result, the appeal filed by the appellant company is partly allowed reducing the redemption fine from 50% to 5% of assessable value of the goods as well as penalty reduced to ₹ 1,00,000/-.
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