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2022 (2) TMI 368 - AT - CustomsValuation of imported goods - Old and used Digital Multifunctional Devices with standard Acc. And attachments - restricted goods or not - enhancement of declared value - demand based on NIDB data - Confiscation - Redemption Fine - Penalty - HELD THAT:- The admitted fact is that the appellant has accepted the enhanced value at the time of clearance of goods, the said issue has been examined by this Tribunal in the case of COMMISSIONER OF CUSTOMS DELHI VERSUS M/S HANUMAN PRASAD & SONS [2020 (12) TMI 1092 - CESTAT NEW DELHI] where it was held that the importers had in writing accepted the transaction value and it is perhaps for this reason that they did not require any show cause notice to be issued to them or a personal hearing to be granted to them. The respondent is, therefore, not justified in asserting that the transaction value has been determined on the basis NIDB data. It was their acceptance of the value that formed the basis for determination of the value. Redemption Fine - Penalty - HELD THAT:- The redemption fine imposed on the appellant is on higher side - Considering the fact that the value of imported goods declared by the appellant has already been enhanced on which the appellant has to pay more duty, therefore, the redemption fine reduced to 20% of the enhanced value and penalty in all the cases reduced to ₹ 10,000/- each. Appeal allowed in part.
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