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2021 (9) TMI 1251 - AT - CustomsAbsolute Confiscation of imported goods - import of used Digital Multifunction Printing and Copying Machines (MFDs) - restricted goods or not - hazardous waste or not - seeking benefit of reduced fine and penalty - HELD THAT:- The original adjudicating authority in the remand proceedings has totally ignored the direction of Tribunal given in its order dt. 20/12/2019. Learned Commissioner(Appeals) has also ignored the said order - in the identical circumstances, Tribunal in the case of ACCORD DIGITECH VERSUS C. C-BANGALORE [2020 (12) TMI 647 - CESTAT BANGALORE] has granted the benefit of reduced redemption fine and penalty. Respectfully following the decision of the Tribunal in the case of Accord Digitech, the appeals are allowed partially by reducing the redemption fine to 10% of the enhanced value and penalty to 5% of the enhanced value - appeal allowed in part.
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