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2018 (11) TMI 98 - AT - CustomsImport of restricted item - used multi functional photocopier machines without any licence - confiscation - redemption fine - penalty - Held that:- There is no dispute that the said photocopier machines are imported violating the provisions of Import Export Policy and not producing the licence for import of old used photocopier machines. To that extent, the orders of the lower authorities are upheld that the photocopier machines are liable for confiscation. Redemption Fine - Held that:- Hon’ble High Court of Punjab & Haryana in the case of Bhagwan Elector Photocopiers [2014 (11) TMI 996 - PUNJAB & HARYANA HIGH COURT] has felt that redemption fine against confiscation for the regular violators as 20% of the enhanced value of the photocopier machines - thus, appellant is required to pay redemption fine in both the appeals @ 20% of the enhanced value of the photocopier machines. Penalty - Held that:- The ends of natural justice would be met, if penalty is restricted to 10% of the enhanced value of the photocopier machines. Appeal allowed in part.
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