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TMI Blog2023 (6) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... try between 14/06/2016 and 02/08/2016 declaring the value for the goods imported viz. used Multifunctional Devices (MFDs) without obtaining necessary authorization / licence from the DGFT. Since the impugned goods were declared as used, the Bills of Entry were marked for 1st check examination and after 1st check, it was found being used machines, therefore, the case was referred to a Chartered Engineer for valuation. The Chartered Engineer, Shri Garuda Prasad G.K., by report dt. 20/06/2016 indicated that the equipments will have residual life of more than 5 years. The declared value of imported goods were ascertained by the Chartered Engineer. A copy of which was handed over to the appellant. Since the photocopier machines / Digital multifu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iv. Navpad Enterprises Vs. CC, Cochin [2009(235) ELT 376 (Tri. Bang.)] v. CC, Cochin Vs. Dilip Ghelani [2009(248) ELT 888 (Tri. Bang.)] vi. Champion Phototstat Industrial Corporation Vs. CC, ICD, TKD, New Delhi [2021 (376) ELT 394 (Tri. Del.)] vii. Omex International Vs. CCE, New Delhi [2015 (328) ELT 579 (Tri. Del.)] 3.2. He has also submitted that the principle laid down by the Tribunal in Navpad Enterprises' case has been upheld by the Hon'ble Karnataka High Court. Further, he has submitted that the judgment cited by the Revenue viz. Unitech Enterprises Vs. CC, Chennai [2012(279) ELT 236 (Tri. Chennai)] which was upheld by the Hon'ble Madras High Court as reported 2021(377) ELT 283 (Mad.)] is clearly distinguishable. In the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue on the basis of the Chartered Engineers certificate. It is seen that there is no evidence brought out by the revenue to show that the appellants had paid more than what he had declared to the customs. Therefore, in such circumstances, the Tribunal took a view to impose fine and penalty at 10% and 5% in many of the cases cited by the appellant. As this Bench cannot deviate from the ratio of its own decision, we find that in all these cases the fine and penalty should be fixed only at 10% and 5% of the value of the imported goods determined by the Chartered Engineer, respectively. Therefore, by following the ratio of the several decisions of this Bench we dispose of these appeals on the above terms. The said judgment was later uphel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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