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2019 (11) TMI 1091 - AT - CustomsAbsolute confiscation of imported goods - prohibited goods or not - old and used digital multifunction devices with standard accessories and attachments of various models - enhancement of assessable value - imposition of redemption fine and penalty as well - Assessable value of the said goods was revised on the strength of Chartered Engineer certificate - alleged violation of Hazardous and Other Waste (Management and Trans-boundary Movement) Rules, 2016 notified by MOEF, Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2012 notified by the Ministry of Electronics & Information Technology and Para 2.31 of Foreign Trade Policy, 2015-2020 notified by the Director General of Foreign Trade. HELD THAT:- Hon’ble Apex Court in the case of Atul Automation Pvt. Limited [2019 (1) TMI 1324 - SUPREME COURT] has approved the decision of the Tribunal passed vide Order No. 21592-21594/2017 dated 08 August 2017. The tribunal order specifically covers all the issues raised and disputed in the present appeal and it was held that there was no absolute confiscation and approximately 10% of the value of the goods was imposed as redemption fine in the similar facts and circumstances. Penalty of 5% of assessable value was imposed in the similar facts and circumstances - The said decision of Tribunal was approved by the Hon’ble Apex Court. Changes made in the policy vide Notification No. 5/2015-2020 dated 07 May 2019 - HELD THAT:- It is seen that the said changes are subsequent to the date of import thus, have no impact on the present proceedings. Consequently, the appeal filed by Revenue seeking confiscation of goods absolutely is dismissed. Revision of assessable value on the strength of Chartered Engineer certificate - HELD THAT:- There are no merit in the above observation. The impugned order itself finds flaws in the Chartered Engineer certificate as the Chartered Engineer failed to obtain current market value of the said goods. The impugned order also does not indicate the Rule under which the value was revised. In these circumstances, revision of value by the lower authorities is not sustainable for want of evidence. The declared value is accepted. The redemption fine and penalty under Section 112(a) of the Customs Act, are reduced to 10% and 5% of the assessable value, respectively. Appeal allowed in part.
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