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2024 (2) TMI 263 - AT - CustomsQuantum of redemption fine and penalty - import of used digital multifunction machines - mis-declaration of value of goods - 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. Hence have taken a lenient view and released these goods on payment of redemption fine of 10% & penalty of 5%. From the Final Order in the case of M/s. Accord Digitech v. 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 M/S. S.R. ENTERPRISES VERSUS THE COMMISSIONER OF CUSTOMS BANGALORE-CUS. [2020 (4) TMI 421 - CESTAT BANGALORE] wherein the redemption fine and penalty was 10% and 5% respectively. Considering the fact that the Department has also accepted the same in the case of M/s. Accord Digitech v. C.C., Bangalore, it is opined that in the interest of justice since 6 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. 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 in above terms.
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