TMI Blog2019 (12) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... to 5% of the enhanced value of the imported goods - appeal allowed. - CUSTOMS APPEAL NO: 85567 of 2019 - A/87316/2019 - Dated:- 12-12-2019 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri ND George, Advocate for the appellant Shri Manoj Kumar, Assistant Commissioner (AR) for the respondent ORDER By way of this appeal, the appellant is seeking reduction in fine and penalty and the appellant is not contesting the issue of valuation. 2. The facts of the case are as under: 3. The appellant imported 102 Units of old used Multifunction Digital Print and copying machines (MFDs) with standard accessories from M/S. Global Copier Resources ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in possession of the Extended producer responsibility authorization issued by the Central Pollution Control Board and an application made by them before the DGFT authorities for grant of an authorization for the import of the subject machines, which was duly entered by him in the EDI. The appellant submit that they also vide their letter dated 18.05.18 furnished the copy of the application made by them for the grant of the authorization for import with the DGFT and again vide their letter dated 28.06.2018 requested for adjudication of the matter for non-furnishing of the required authorization for the subject import from the DGFT with a request for speedy clearance by considering provisional release of the goods. Besides, the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d re-determining the same at ₹ 19,18,355/-. 3. Learned Commissioner (Appeals) allowed clearance of the goods for home consumption subject to payment of duty on the enhanced value and imposed redemption fine of ₹ 6 lakhs holding that the goods are not prohibited but restricted goods. He also imposed penalty of ₹ 3,45,304/-. Against the said order the appellant is praying for reduction of fine and penalty. 4. Learned Counsel for the appellant submits that a similar issue came up before the Hon'ble High Court of Kerala in Commissioner of Customs v. Navpad Enterprises [2012 (278) ELT 172 (Ker.)] wherein, in similar circumstances, the goods were allowed to be cleared for home consumption sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
