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2009 (4) TMI 29 - PUNJAB AND HARYANA HIGH COURTImport of photocopier machine – confiscation – reduction in redemption fine and penalty - Commissioner recorded the finding that the dealer had imported the goods for the first time and did not mis-declare the description of the goods. Further a finding was recorded that there was no evidence highlighting the presence of intention to evade duty - order passed by the Commissioner (A) shows that there could have been bona fide mistake on the part of the dealer in as much as second hand photo copying machines were not complete and some of the parts although minor one were missing without which the machine could not have worked – commissioner is justified in reducing the redemption fine and penalty - the exercise of discretion is not without any rationale basis and has been rightly upheld by the Tribunal – no question of law arise – appeal of revenue dismissed
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