TMI Blog2015 (11) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... nd photo copier machine - Held that: - photo copiers, second hand, required import license which the appellants did not possess. Thus there was violation not only of the Import & Export Policy which made the goods liable to confiscation under Rule 111(d) of the Customs Act, 1962 also apart from under Section 111(m) ibid for mis-declaration of value - fine which works out to about 25% of the reasse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants, he is only contesting the quantum of redemption fine and penalty imposed as the same are on the higher side in the given circumstances. He cited the judgement of CESTAT in the case of Nova Office System [Final Order No. 54165-54168/2014 dated 15.10.2014] in support of his contention. 3. We have considered the contentions of the appellant. In these cases, the appellants imported seco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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