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2019 (11) TMI 906 - AT - CustomsValuation of imported goods - prohibited goods or not - import of old and used Digital Multifunction Printers/Devices - hazardous goods or not - rejection of transaction value -Confiscation - imposition of redemption fine and penalty - HELD THAT:- The issue decided in the case of PARAG DOMESTIC APPLIANCES, ATUL AUTOMATION PVT LTD, KETAN KAMDAR DIRECTOR VERSUS COMMISSIONER OF CUSTOMS COCHIN-CUS [2017 (10) TMI 812 - CESTAT BANGALORE] where it was held that the importation of the impugned goods is in violation of Import Policy of the relevant time and also of some of the conditions of Hazardous Waste Rules 2016. The violation of Hazardous Waste Rules is with reference to country of origin certificate. The impugned order confiscating the MFDs is not sustainable in law and therefore, we set aside the same and the impugned goods are allowed to be redeemed on payment of redemption fine. Quantum of redemption fine - HELD THAT:- In the case of Parag Domestic Appliances and Atul Automation Pvt. Ltd., the Tribunal imposed redemption fine of 10% of the value of the goods - By considering the precedent decisions and by following the same, we also hold that the appellant is liable to pay redemption fine of ₹ 50 lakhs for the consignments imported by them. Imposition of penalties - HELD THAT:- This Tribunal in the ea rlier case have imposed the penalty of 5% of the assessable value under Section 112(a) of the Customs Act, 1962. Keeping in view the consistent practice followed as held in various cases as discussed by the Tribunal in the case of Parag Domestic Appliances and Atul Automation pvt. Ltd.. Therefore applying the ratio of those decisions, we find that the ends of justice shall be met if the penalty imposed under Section 112(a) is reduced to ₹ 25 lakhs (Rupees twenty five lakhs only) for the appellant M/s. Pypye Techserve Private Ltd.. Penalty on the Managing Director Shri Pratik Babaria - HELD THAT:- We uphold the penalty of ₹ 5 lakhs (Rupees five lakhs only) imposed under Section 112(a) of the Customs Act, 1962. Appeal disposed off.
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