TMI Blog2007 (4) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants, under Section 111 (d) of the Customs Act with option for redemption against payment of fine and imposing penalties on the appellants. After examining the records and hearing both sides, we find that the goods imported by the appellants are second-hand photocopying machines. These goods, which required specific licence for import at the material time, were imported without such licence. The declared value of the goods was found to be lower than what it ought to have been. Learned Commissioner confiscated the goods with option for redemption against the amounts of fine determined by him. He also imposed penalties on the parties. The assessable value of the goods was enhanced and duty demanded accordingly. The orders of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RSM Enterprises C/313/2006 9,97,700 1,50,000 80,000 The appellants are not aggrieved by the enhancement of value of the goods. They are also not challenging the confiscation of the goods. Their grievance is that the fine and penalty imposed by the Commissioner are excessive. This case of the appellants has been reiterated by their counsel today. Learned SDR reiterates the findings of the Commissioner. 2.After considering the submissions, we have not found any reason to interfere with the order passed by the Commissioner in the case of M/s. Nipun Impex. This party has not challenged the enhancement of value or the confiscation of the goods. The redemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 64,000 04. Aiswarya Enterprises C/324/2006 3,75,000 1,25,000 05. Rajeshwari Graphics C/325/2006 2,50,000 83,000 06. Rajeshwari Graphics C/326/2006 1,12,000 37,000 07. Srii Vinayaga Enteprises C/263/2006 3.30,000 1,10,000 08. RSM Enterprises C/313/2006 1,50,000 50,000 The impugned orders shall stand modifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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