TMI Blog2018 (2) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 111 (d) to hold that goods are liable for confiscation. Hence the imposition of redemption fine and penalty are unsustainable and are required to be set aside - the redemption fine and penalty imposed set aside, without disturbing the enhancement of value - appeal allowed in part. - C/85/2009 - 42265/2017 - Dated:- 3-10-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, option was given to redeem the goods on payment of fine of ₹ 14,60,000/- under Section 125 ibid. A penalty of ₹ 4,90,000/- was imposed on the importer under Section 112 (a) of the Customs Act, 1962. Aggrieved, appellants are before this forum. 2. Today when the matter came up for hearing, the Ld. Advocate, Shri A.K. Jayaraj, submits that such machines became restricted items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court of Madras in the case of City Office Equipment (supra). Following the same, we hold that the imported goods in question are not restricted item. We find during the relevant period the impugned goods were not restricted and the adjudicating authority has invoked only Section 111 (d) to hold that goods are liable for confiscation. Hence the imposition of redemption fine and penalty a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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