2010 (9) TMI 406

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..... he Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of the Commissioner (Appeals) accepting the declared value of Rs. 11,93,010 as the transaction value, setting aside the enhancement of value to Rs. 13,11,856/-, holding that the goods have been imported in violation of the provisions of Section 111(d) as the goods required a licence for vali .....

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..... persuade us that, in the light of the Tribunal's decision in the case of CC, Chennai v. Vijex Office Equipment Pvt. Ltd. [2006 (202) E.L.T. 123], fine and penalty require reduction even in the absence of an appeal by the importers, we are not convinced for the reason that we are of the view that the quantum of fine and penalty not having been challenged by the importers, the question of reduction .....

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