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M/s. NV Associates, M/s. Atul Automation Pvt. Ltd., M/s. G.S. Infotech, M/s. H.D. Associates, M/s. Parag Enterprises Versus The Commissioner of Customs

2018 (1) TMI 177 - CESTAT BANGALORE

Redemption fine - penalty - import of old and used digital multifunctional printer - Held that: - amendment made in the FTP on 28.2.2013 has mandated that these impugned items can only be imported after obtaining a license and in the present cases, the appellant had not obtained the license for importing the impugned goods - the Bill of Entry was filed on 15.11.2012 and 12.2.2013 which is prior to the amendment of FTP dated 28.2.2013. - The import is after the amendment and therefore, the im .....

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ajan, Mr. N. Jagadish, Ms. Kavitha Podwal, ARs For the Respondent ORDER Per : S.S. GARG The appellants have filed these 11 appeals against the different impugned order passed by the Commissioner of Customs vide which the Commissioner has rejected the valuation done by the appellant and directed that the valuation be done on the basis of Chartered Engineer certificate under Rule 9 of the Customs Valuation (Determination of value of imported goods) Rules, 2007. The Commissioner has also imposed re .....

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.8, Bentick Street, Kolkatta 700 001. West Bengal 9294087 dt.12.2.2013 Rs.8,00,000/- Rs.4,00,000/- 3 C / 27179 / 2013 N V Associates 1/A, Iswar Choudhury Road, Kolkatta 700 029.West Bengal. 9591950 & 9591951 dt.16.3.2013 Rs.6,00,000/- Rs.3,00,000/- 4 C / 25773 / 2013 M/s. Atul Automation Pvt. Ltd 8, Bentick Street, Kolkatta 700 001. West Bengal 8485668 & 8485705 dt.15.11.2012 Rs.8,00,000/- Rs.4,00,000/- 5 C / 20845 / 2014 M/s. G.S. Infotech B-122/F1 Shalimar A Garden, Extension-2, Gaziab .....

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dt.29.11.2013 Rs.3,00,000/- Rs.1,00,000/- 9 C / 22728 / 2014 M/s. Parag Enterprises 8, Amartalla Street, 4th Floor, Room No.408, Kolkatta 700 001. 5434837 dt.8.5.2014/5498246 dt.15.5.2014; 5564224 dt.21.5.2014 Rs.15,00,000/- Rs.6,00,000/- 10 C / 27606 / 2013 M/s. N V Associates 1/A, Iswar Choudhury Road, Kolkatta 700 029. West Bengal. 9695147 dt.28.3.2013 Rs.6,00,000/- Rs.3,00,000/- 11 C / 21900 / 2014 M/s. G. S. Infotech138, GT Road, Shree Apartment, Block-B, 10th Floor (South),Dist. Howrah We .....

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duced the certificate issued by the Ministry of Environment and Forests, New Delhi which has granted the certificate subject to certain conditions. The invoice did not contain any details like year and country of manufacture, whether reconditioned or refurbished, etc. In the absence of these details, there were doubts raised by the Department regarding the genuineness of the declared value and therefore, the consignment was examined with representative from Chartered Engineer who valued the 247 .....

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valuation. They have accepted the valuation done by the Chartered Engineer and accordingly, paid the duty and further, they are only challenging the imposition of redemption fine and penalty in all these cases. He further submitted that the items under import are used digital multifunctional print and copying machines and undisputedly, falls under second-hand capital goods category. He further submitted that Chapter 2.17 of the Current Foreign Trade Policy which came into effect from 5.6.2012 me .....

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eal No.14095/2013 filed by the Department. He also submitted that on 28.2.2013, DGFT has amended Para 2.17 of the Policy vide Notification No.35/2013 dated 28.2.2013 and vide PN No.50 dated 28.2.2013 vide which para 2.33 of Hand Book of Procure (HBP) Vol.-I has been deleted. 6. On the other hand, the learned AR defended the impugned order and he submitted FTP has been amended from 28.2.2013 and after the amendment the impugned goods have been put in the category of restricted goods for which sep .....

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