2007 (1) TMI 35

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..... 10-2004 passed by the Additional Commissioner of Customs. The appellants had imported used Photocopier Copying Assembly without obtaining licence under the Export-Import Policy. Therefore, the goods were confiscated and allowed to be redeemed on payment of fine and penalty. The value of the goods have been found to be Rs. 11,98,870/- and RF of Rs. 2,40,000/- and penalty of Rs. 3,60,000/- have been .....

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..... es the matter to the discretion of the Bench. 4. On a careful consideration, we notice that there is no ground for reducing the value of the goods. The Commissioner has examined the aspect of valuation. The goods were valued in terms of an independent Chartered Engineer's Certificate. The Chartered Engineer, Shri H.V. Krishna Swamy, vide his report dated 17-9-2004 certified that the goods were be .....

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