TMI Blog2017 (11) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... t of ‘analogue photocopiers’ - Held that: - With regard to this item, no finding has been given in favour of the appellants. Therefore, with regard to ‘analogue photocopiers’, the concerned appellants are liable to pay redemption fine and penalty. Appeal allowed in part. - C/01199/2011, C/1200/2011, C/1201/2011, C/1205/2011, C/2306/2010, C/2308/2010, C/2668/2010, C/1383/2011, C/1384/2011, C/1385/2011, C/1386/2011 - Final Order No. 22103 - 22113/2017 - Dated:- 14-9-2017 - Shri S.S. Garg, Judicial Member Mr. Augustian P.A, Advocate - For the Appellant Mr. Matrupsharan, AR - For the Respondent ORDER All these 11 appeals have been filed by different appellants against different impugned orders passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C/1384/2011 ATUL AUTOMATION PVT LTD Rs.9,00,000/- Rs.2,00,000/- C/1385/2011 ATUL AUTOMATION PVT LTD Rs.2,50,000/- Rs.75,000/- C/1386/2011 ATUL AUTOMATION PVT LTD Rs.3,50,000/- Rs.1,00,000/- 3. For the sake of convenience, the facts of the appeal No. C/1199/2011 are taken. 3.1 Briefly the facts of the case are that the appellants imported the said goods and filed Bill of Entry No.260311 dated 28.12.2009 through its clearing agent. Total declared value of the said goods was ₹ 13,27,414/-. Amongst the said 109 packages, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of the goods was worked out to ₹ 17,95,112/-. The appellant did not dispute the findings and value recommendation of the Chartered Engineer. The appellant requested the Customs Authorities to release the goods without adjudication as the appellant was in urgent need of the said goods which were incurring heavy container detention charges. Thereafter, the Additional Commissioner without considering the submissions of the appellant passed Order-in-Original imposing exorbitant redemption fine and penalty thereby making it impossible to obtain the release of the goods. 3.2 Thereafter, the appellant approached the Hon ble High Court of Kerala for release of the goods and the Hon ble High Court allowed the release of the goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable under Chapter Sub-heading 847160 of the Customs Tariff. He further submitted that multifunctional machines like the machines involved in the present case are not and cannot be said to be photocopier machines as envisaged under para 2.17 of FTP or photocopying apparatus under the Customs Tariff. He further submitted that identical issue was involved in another case which was decided by this Tribunal in the case of Shivam International Vs. Commissioner of Customs, Cochin [2012 (286) E.L.T. 545 (Tri.-Bang.)] wherein the Tribunal disposed of a batch of the appeals by holding that the impugned orders to the extent of confiscation and consequent penalties challenged in respect of old used digital multifunctional print and copier ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional High Court, these appeals should be allowed and the impugned orders imposing redemption fine and penalty should be set aside. 6. On the other hand, the learned A.R. for the Revenue submitted that there is no difference between the Digital Multifunction Print and Copier Machines/Photocopier Machines and both the items are restricted items and cannot be imported without licence. He further submitted that the Tribunal s Chennai Bench in the case of Commissioner of Customs, Chennai Vs. Jay Dev Industries [2012 (279) E.L.T. 375 (Tri.-Chennai) has taken a contrary view than the view taken by the Tribunal s Bangalore Bench in the case of Shivam International (supra). Similarly, the Chennai Bench of the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.18,000.00(Rupees Eighteen Thousand only) ₹ 9,000.00 (Rupees Nine Thousand only) 2. C/2306/2010 ₹ 8,000.00 (Rupees Eight Thousand only) ₹ 4,000.00 (Rupees Four Thousand only) 3. C/2668/2010 ₹ 3,000.00 (Rupees Three Thousand only) ₹ 1,500.00 (Rupees One Thousand Five only) The appellants are directed to pay the above redemption fine and penalty within a period of one month from the date of receipt of this order. 8. All the appeals are disposed of in the above manner. (Order was pronounced in open court on 18.09.2017.) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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