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2023 (8) TMI 563 - AT - CustomsLevy of redemption fine and penalty u/s 112(a)(i) of the Customs Act 1962 - import of 128 units of used Multifunction machines - enhancement of value as per the Chartered Engineer s certificate - violation of import conditions - HELD THAT - It is seen from the records that there have been number of orders issued by this Tribunal and various High Courts accepting the fact that the impugned MFDs are not liable for absolute confiscation. Considering lack of indigenous facility for manufacturing Multi Function Machines lenient view is taken on such import and imported used MFD are released on payment of redemption fine of 10% penalty of 5%. From the decision in ACCORD DIGITECH VERSUS C. C-BANGALORE 2020 (12) TMI 647 - CESTAT BANGALORE passed 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 - This was also followed by this Bench in the case of SR ENTERPRISES AND DIGITAL EXPRESS VERSUS COMMISSIONER OF CUSTOMS BANGALORE 2021 (9) TMI 1251 - CESTAT BANGALORE wherein the redemption fine and penalty was 10% and 5% respectively. Thus in the interest of justice since 06 years have already been lapsed the present appeal is partially allowed by reducing the redemption fine and penalty by 10% and 5% respectively of the enhanced value - appeal allowed in part.
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