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2017 (7) TMI 550 - AT - CustomsRedemption fine - penalty - old and used digital multifunction printing and copying machines with standard accessories - restricted item or not? - Held that: - The goods during the time were not restricted as per provisions of para 2.17 of the Foreign Trade Policy being not per se photocopiers but multifunctional digital printing photocopiers. The restriction in regard to multifunctional digital copiers came into existence in the year 2012 only. However, since the value has been enhanced and the appellants are not contesting the enhancement of value, we are of the considered view that the redemption fine and penalties cannot be set aside in toto - redemption fine of ₹ 1,00,000/- and personal penalty of ₹ 75,000/- would meet the ends of justice - appeal allowed - decided partly in favor of appellant.
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