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2019 (3) TMI 674

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..... RDER PER: M.V.RAVINDRAN. This appeal is directed against order-in-appeal No. 27/2011(H-II) dated 23/06/2011. 2. Heard both sides and perused the records. On perusal of records we find that the issue is regarding redemption fine and penalty imposed by the lower authorities for import of second hand photocopiers without license. 3. Photocopiers were imported and value was declared which was enha .....

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..... n this case also we hold so. Accordingly the redemption fine imposed on the appellant in this case is reduced to 10% of the enhanced value i.e. Rs. 16,13,570/- 7. As regards penalty, we find that penalty imposed is reasonable and within the range as has been applied by the Tribunal. Accordingly we do not intend to change the amount of penalty imposed i.e. Rs. 1,00,000/-. We uphold the same. 8. T .....

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