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2019 (5) TMI 397 - AT - CustomsImport of prohibited goods - Multi-function Digital Photocopiers and Printers - violation of Foreign Trade (Development and Regulation) Act, 1992 - HELD THAT:- Admittedly, the importers are not in possession of any authorization / licence issued by the DGFT for import of such goods. As such, the goods are liable for confiscation in terms of Section 111(d) as has been held by the lower authorities. But it is seen that the original authority has ordered for absolute confiscation of these goods without extending option to the importers to redeem the goods on payment of redemption fine and penalties. Having concluded that the imported goods are liable for confiscation but ordering absolute confiscation is not justified, we are left with the task of deciding what would be the appropriate redemption fine and penalty to be imposed on the importers. We adopt the same yardstick in arriving at the redemption fine and penalty and order that imported goods may be allowed for clearance on payment of redemption at 10% and penalty 5% of the re-assessed value, besides payment of applicable Customs duty. Imposition of penalty under Section 114AA of FA - HELD THAT:- The proprietor is not different from the proprietory firm. Since the importing firm already stands penalized under Section 112(a) of the Act, we find no requirement to impose separate penalty on the proprietor under Section 114AA. Hence, penalties imposed on the proprietors are set aside. Appeal disposed off.
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