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2016 (5) TMI 555 - CESTAT KOLKATAImport of old & used photocopiers - Confiscation in lieu of redemption fine and imposition of penalty - Enhancement of declared value at the time of assessment - Held that:- Revenue has correctly pointed out that multifunctional machines have copying facility are classifiable under CTH 84433100. In view of the observations from the appellant's own case decided by Punjab & Haryana High Court reported as BE Office Automation Products Ltd Vs CCE Gurgaon [2013 (11) TMI 1032 - PUNJAB & HARYANA HIGH COURT] and the settled position of law, we are of the considered opinion that in this case redemptpion fine & penalty imposed are excessive & are respectively reduced to 10% & 5% of the value assessed by the department. - Decided partly in favour of appellant.
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