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2023 (10) TMI 755 - CESTAT KOLKATAValuation of imported goods - old and used Printer cum Multi function Device of Xerox/Canon make from USA - enhancement of value - enhancement of value done on the basis of the value estimation given by the Chartered Engineer - Confiscation of goods - imposition of redemption fine and penalty. Appellant contended that they have accepted the enhanced value only to avoid demurrage. HELD THAT:- The contention of the importer is agreed upon. The consent given before clearance of the goods does not take away their right to appeal on this issue. However, it is found that the enhancement of value in this case was done as per the value estimation done by the Chartered Engineer. The Appellant has not submitted any evidence to substantiate their claim that the value was enhanced arbitrarily. Hence, the enhanced value agreed with and it does not require to interfere with the enhanced value determined in the impugned order. Confiscation of goods - HELD THAT:- The goods imported are used Digital multi function printer, which are not freely importable. Para 2.17 of FTP 2009-14 was amended w.e.f.28.02.2013 and subsequent to the amendment the said goods became importable only against authorization. The goods were imported vide Bill of Entry dated 06/05/2013, ie, after 28.02.2013 and hence the goods were restricted goods. Since the Appellant was not having any authorization, the goods were liable for confiscation. Accordingly, it is found that the goods were rightly confiscated and allowed to be redeemed on redemption fine. Thus, there are no infirmity in the order of confiscation of the goods. Quantum of redemption fine - HELD THAT:- In the case of NAVPAD ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS, COCHIN [2008 (3) TMI 604 - CESTAT, BANGALORE], affirmed by Hon’ble Kerala High Court, it has been held that fine upto 10% and penalty upto 5% would be reasonable when goods were imported against restriction in EXIM policy - It is observed that the Redemption fine imposed in this case works out to 30% of the declared value, which is very high. Accordingly, the redemption imposed reduced from 4,22,000/- to Rs.2,00,000/-. As the penalty imposed is works out to 5% of the declared value, the penalty imposed in the impugned order is upheld. Appeal allowed in part.
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