TMI Blog2016 (10) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... pply PCB, D.C. Controller PCB, Lamp Regulator PCB, etc - amendment to Para 2.17 of the Foreign Trade Policy (FTP) by Notification No. 31 (RE-2005)/2004-2009 dated 19.10.2005 - applicability of the decision in the case of Atul Commodities Pvt. Ltd. C.C [2009 (2) TMI 18 - SUPREME COURT ] - Held that: - the subject goods are not complete second hand photocopiers but they are parts of old and used pho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion(s) committed by appellants - the redemption fine and the penalty are reduced to 10% and 5% of the assessable value of the goods respectively. Appeal disposed off - decided partly in favor of appellant. - C/253/2007-DB (2) C/254/2007-DB , C/255/2007-DB (4) C/256/2007-DB - - - Dated:- 15-7-2016 - Shri S. S. Garg, Hon ble Judicial Member And Shri Ashok K. Arya, Hon ble Technical Mr. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the subject goods namely, old and used spares of photocopiers have been imported prior to amendment to Para 2.17 of the Foreign Trade Policy (FTP) by Notification No. 31 (RE-2005)/2004-2009 dated 19.10.2005; further the import was not registered prior to 19.10.2005; the imposition of penalty, confiscation and redemption fine is not justified under the law. In support of this contention, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iers and the same did not cover various parts of old and used photocopiers; whereas in the subject appeals, the goods in question are parts of photocopiers. When the goods in question are different than the goods under consideration by the Hon ble Supreme Court in the case of Atul Commodities Pvt. Ltd. (supra) and by the CESTAT, Bangalore in the case of Vijay Traders (supra), we are of the conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oportionate to the contravention(s) committed by appellants. Here, we would like to follow the decisions of the CESTAT, Bangalore in the case of Rex Printing Press (supra) and in the cases of Mudra Offset Vs. Commissioner of Customs, Bangalore [2004 (175) E.L.T. 470 (Tri.-Bang.)] and New Copier Syndicate Vs. Commissioner of Customs [2015 (320) E.L.T. 620 (Tri.-Bang.)]; and accordingly, we hold and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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