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2016 (10) TMI 224 - CESTAT BANGALORE

2016 (10) TMI 224 - CESTAT BANGALORE - TMI - Import of parts of old and used photocopier machines - Confiscation under section 111 of the Customs Act, 1962 - imposition of redemption fine under section 125 of the customs act, 1962 - imposition of penalty - import of used spares of photocopier like Top Glass, Cabnets, Operation Key Board, A.C. Supply 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)/2004-2 .....

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nder consideration by the Hon ble Supreme Court in the case of Atul Commodities Pvt. Ltd. the decisions would not be applicable to the present case - confiscation justified. - Quantum of redemption fine and penalty - reliance placed on the decision in the case of Rex Printing Press Vs. Commissioner of Customs, Kolkata [2004 (12) TMI 229 - CESTAT, BANGALORE] - redemption fine and penalty imposed are extremely high - Held that: - redemption fine and penalty imposed by the original adjudicating .....

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For the Respondent ORDER PER ASHOK K. ARYA These four appeals numbering C/253 to 256/2007 have been filed by the appellants namely, M/s Office Devices, Mumbai / Kolkata. The matter concerns with import of used spares of photocopier like Top Glass, Cabnets, Operation Key Board, A.C. Supply PCB, D.C. Controller PCB, Lamp Regulator PCB, etc. It is pointed out that the documents including the Orders-in-Original passed by the Joint Commissioner of Customs, Cochin and the impugned Orders-in-Appeal pas .....

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ion of penalty, confiscation and redemption fine is not justified under the law. In support of this contention, the appellant-importer has relied upon the following case laws : (i) Atul Commodities Pvt. Ltd. C.C. [2009 (235) E.L.T. 385 (S.C.) (ii) Vijay Traders Vs. C.C. C/257/2007 Final Order No. 20330/2016 dated 12.2.16 3. The Respondent, who is the Commissioner of Customs, Cochin, has been represented by the learned A.R., Shri Mohd. Yusuf, who has reiterated the findings and reasonings given b .....

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