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2015 (11) TMI 1564 - CESTAT NEW DELHI

2015 (11) TMI 1564 - CESTAT NEW DELHI - TMI - Quantum of redemption fine and penalty - confiscation of goods - option to redeem goods by paying redemption fine - imposition of penalties - rejection of declared value - revision of the value upwards - import of second hand 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 confisc .....

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Judicial) Appearance: None- for the Appellant Shri M.R. Sharma, A.R. - for the Respondent Per R.K. Singh : Appeals are filed against orders-in-original in terms of which the declared values were rejected and revised upwards, impugned goods were ordered to be confiscated (and allowed to be redeemed on redemption fine) and penalties were imposed. 2. The ld. Counsel contends that although the upward revision of values was accepted by the appellants, he is only contesting the quantum of redemption f .....

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