9911796707
TMI Blog2009 (2) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... n v. Shri Dilip Ghelani, Prop. M/s. Mahavir Enterprises 97 & 98/2008 dated 31-3-2008 Fine Rs. 3,10,000/- (Rupees Three lakh ten thousand only) Penalty Rs. 1,15,000/-(Rupees One lakh fifteen thousand only) 2. C/St/162/2008 in C/536/2008 CC, Cochin v. Shri Dilip Ghelani 97 & 98/2008 dated 31-3-2008 Fine Rs. 2,70,000/- (Rupees Two lakh Seventy thousand only) Penalty Rs. 1,50,000/-(Rupees One lakh fifty thousand only) 3. C/St/163/2008 in C/537/2008 CC, Cochin v. Aishwarya Enterprise, Pondicherry 100/2008 dated 31-3-2008 Fine, Rs. 3,00,000/- (Rupees Three lakh only) Penalty Rs. 1,00,000/- (Rupees One lakh only) 4. C/St/164/2008 in C/538/2008 CC, Cochin v. M/s. Bhavani Enterprises, Jharkhand 102 & 103/2008 dated 31-3-2008 Fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal order by restricting the redemption fine and penalty to 10% and 5% of the value of the imported goods. While doing so, the Commissioner (Appeals) had followed the following decisions of this Bench. (a) CESTAT Bangalore Bench Final Order Nos. 214-217/2008 dated 10-3-2008 [2009 (235) E.L.T. 376 (Tribunal)] in cases of M/s. Navpad Enterprises (b) M/s. Riddhi Siddhi Enterprises (c) M/s. Office Devices (d) In identical cases of import of photocopier machines, Hon'ble CESTAT referred to several other decisions like Final Order No. 1231-1233/2007 dated 31-10-2007, Final Order No. 26 & 27/2006 dated 28-12-2006 in Navpad Enterprises & Others v. CC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in different cases. Therefore, the Tribunal has fixed the redemption fine and penalty to 10% and 5% respectively. It was also pointed out that the Hon'ble High Court of Madras has upheld the levy of fine and penalty to 10% and 5% respectively. 9. On a very careful consideration of the issue, we find that in all identical or similar cases of import of second-hand photocopiers, this Tribunal taking into account, the facts and circumstances of the case, had fixed the fine-and penalty at 10% arid 5% of the value of the imported goods respectively. The Commissioner (Appeals) has only followed the decisions of this Bench. The restriction of fine and penalty to 10% and 5% has also been upheld by the Hon'ble High Court of Madras. This Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
