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2023 (7) TMI 1030 - AT - CustomsRedemption fine and penalty - appellant has accepted the enhanced value as per the Chartered Engineer’s certificate - redetermination of value of imported Multifunction machines (used and second hand) - HELD THAT:- It is seen from the records that there have been number of orders issued by this Tribunal and High Courts accepting the fact that the impugned MFDs are not liable for absolute confiscation. Hence have taken a lenient view and released these goods on payment of redemption fine of 10% & penalty of 5%. In the case of ACCORD DIGITECH VERSUS C. C-BANGALORE [2020 (12) TMI 647 - CESTAT BANGALORE] by this Tribunal it is clearly evident that the used Digital Multifunction Printing and Copying Machine were released on payment of redemption fine of 10% and penalty of 5% of the enhanced value of the imported goods. The present appeal is partially allowed by reducing the redemption fine to 10% of the enhanced value and penalty to 5% of the enhanced value. Appellant is allowed to redeem the goods for home consumption.
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