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2017 (11) TMI 307 - AT - CustomsRedemption fine - penalty - Import of used Digital Multifunction Machines - restricted item - Held that: - Since the decision of the Tribunal in the case of Shivam International [2013 (3) TMI 408 - CESTAT BANGALORE] wherein identical issue was involved has been upheld by the jurisdictional High Court of Kerala, therefore, in my considered view that the used Digital Multifunction Machines imported by the appellants in various appeals are concerned, the imposition of redemption fine and penalties on the appellants is not sustainable in law - redemption fine and penalty set aside. Import of ‘analogue photocopiers’ - Held that: - With regard to this item, no finding has been given in favour of the appellants. Therefore, with regard to ‘analogue photocopiers’, the concerned appellants are liable to pay redemption fine and penalty. Appeal allowed in part.
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