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2017 (8) TMI 430 - AT - CustomsClassification of imported goods - old & used Digital Multifunctional Print & Copier Machines with accessories and attachments - release of goods on payment of redemption fine and penalty - Held that: - similar issue decided in the case of Shivam International Vs. Commissioner of Customs, Cochin [2013 (3) TMI 408 - CESTAT BANGALORE] wherein the Tribunal disposed of a batch of the appeals by holding that the impugned orders to the extent of confiscation and consequent penalties challenged in respect of 'old & used digital multifunctional print and copier machines' are incorrect and liable to be set aside - the imposition of redemption fine and penalties on the appellants is not sustainable in law, for the used Digital Multifunction Machines imported by the appellants. Redemption fine in case of imported ‘analog photocopiers’ - Held that: - With regard to this item, no finding has been given in favour of the appellants. Therefore, with regard to 'analogue photocopiers' the concerned appellants are liable to pay redemption fine and penalty. Appeal allowed - decided partly in favor of appellant.
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