TMI Blog2008 (2) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal in the case of Rex Printing Pres s– since goods were similar, ratio of Tribunal decision was rightly applied by commissioner – revenue appeal rejected - C/470 and 471/2007 - 143 and 144/2008 - Dated:- 7-2-2008 - Dr. S. L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) Shri K. Sambi Reddi, Authorised Representative (JDR), for the Revenue. Ms. Anjali Agarwal, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be old and used. This is also confirmed by the Chartered Engineer. The import of second hand goods is covered under para 2.17 of the Foreign Trade Policy and as the importer did not submit any specific licence for import of the impugned goods, therefore, the goods were liable for confiscation and penalty. The determination of RF and penalty by the original authority was correct and the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) which also holds that Redemption Fine has to be in terms of the provisions of law in respect of prohibited goods. He submits that the Commissioner (Appeals), following the ratio of the Tribunal ruling in Rex Printing, is not correct. 3. The learned Counsel submits that in all the second hand imported goods of like nature including the old and used computer monitors, this Tribunal has fixed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r judgments. In identical matters where old and used parts were imported, this Bench accepted the earlier orders and fixed the RF and Penalty at 10% and 5% respectively. The proposition raised by the learned JDR is justified if the goods were other than the one vis-a-vis the case disposed of by the Tribunal pertaining to old and used computers which, has to be decided on its merits. Since already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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