TMI Blog2008 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... that they had not placed order for machines older than ten years has not been reliably controverted - misdeclaration not established - though the confiscation and penalties are legal, penalties are reduced - C/277 and 278/2004 - 351 and 352/2008 - Dated:- 4-4-2008 - Shri P. Karthikeyan, Member (T) Shri Peranban, Advocate, for the Appellant. Smt. R. Bhagyadevi, SDR, for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants sought adjournment again. This request has been turned down and the appeals are taken up for decision. 3. In both the cases, the appellants had imported second-hand machines. On inspection by the Chartered Engineer, both the machines were found to be much older than the respective year of the manufacture declared by the importer. In both the cases, the machines were more than 10 years ol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the year they had declared in the respective Bill of Entry. The supplier had shipped older machines contrary to the purchase order. Owing to the enhanced assessable value, they found tak ing delivery of the goods on payment of duty economically unviable. 5 . In the appeal before us, the appellants submit that they had surrendered the machines as they had found that taking delivery of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EW) by the Commissioner. By surrendering these goods the appellants have suffered loss to the extent of the above amounts. The appellants submission that they had not placed order for machines older than ten years has not been reliably controverted. Allegation of misdeclaration of value also cannot be held to have been established. Penalty need not be imposed for the reason that the statute provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the authority to be exercised judicially and on a consideration of all the relevant circumstances." Penalty is not automatic and has to be imposed judiciously considering all the relevant circumstances. Accordingly, I reduce the penalties of Rs. 1,30,000/- and Rs. 3,40,000/- respectively to Rs. 30,000/- and Rs. 1,00,000/- as reasonable. The appeals are disposed of. (Operative part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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