TMI Blog2023 (8) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... w is taken on such import and imported used MFD are released on payment of redemption fine of 10% penalty of 5%. From the decision in ACCORD DIGITECH VERSUS C. C-BANGALORE [ 2020 (12) TMI 647 - CESTAT BANGALORE] passed by this Tribunal, it is clearly evident that the used Digital Multifunction Printing and Copying Machine were released on payment of redemption fine of 10% and penalty of 5% of the enhanced value of the imported goods - This was also followed by this Bench in the case of SR ENTERPRISES AND DIGITAL EXPRESS VERSUS COMMISSIONER OF CUSTOMS, BANGALORE [ 2021 (9) TMI 1251 - CESTAT BANGALORE] wherein the redemption fine and penalty was 10% and 5% respectively. Thus, in the interest of justice since 06 years have already be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded the matter by allowing redemption of goods on payment of appropriate redemption fine. Penalty imposed by the adjudication authority is upheld. Aggrieved by the said order, the appellant filed present appeal. 2. The learned counsel appearing on behalf of the appellant submitted that the import of used digital multifunction machines were subject matter in large number of cases including the case law referred by the Appellate Authority. Since the issue regarding confiscation of the goods is settled by the judgment of the Supreme Court in the case of Commissioner of Customs vs M/s Atul Automation Pvt Ltd dated 24.01.2019, goods are liable for confiscation. Regarding quantum of fine and penalty, learned counsel draws our attention to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order is proper and sustainable. 4. In response to the submission on remanding the issue for ascertaining the market value and to determine the redemption fine, Learned counsel for the appellant submitted that in the ibid matter of M/s S.R. Enterprises (supra), issue was related to import of very same goods against Bill of Entry No. 4620026 dated 30.12.2017 and the present appeal is related to very same goods imported on July 2017. The learned counsel further submits that when this Tribunal remanded the matter for denovo adjudication directing adjudication authority to find out the market value of the goods and to quantify the redemption fine and penalty, aggrieved by the said order, the respondent filed appeal before the Hon ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able in this case. 5. The learned counsel also submitted that on very same issue, in the matters of M/s Photofax Systems vs. CC, Bangalore vide Final Order No. 20728/2023 dt. 24.07.2023 and M/s City Office Equipment vs. CC, Bangalore vide Final Order No. 20729/2023 dt. 24.07.2023, this Tribunal partially allowed the appeal and reduced the fine and penalty to 10% and 5% enhanced assessable value. 6. We have gone through the facts and circumstances made by the appellant and the Revenue. The Original Authority had redetermined the value of the 230 units of used Digital Multifunction Printing and Copying Machine (MFDs) at value of Rs.38,29,365/-. He held that goods were liable for absolute confiscation and imposed 100% penalty equivalent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable in this case. 8. Keeping in view of the above decisions and considering the fact that the Department has also accepted the same in the case of M/s Accord Digitech Vs C.C. Bangalore (Supra), we are of the opinion that in the interest of justice since 06 years have already been lapsed, the present appeal is partially allowed by reducing the redemption fine and penalty by 10% and 5% respectively of the enhanced value. 9. Keeping in view the above decisions the present appeal is partially allowed by reducing the redemption fine to 10% of the enhanced value and penalty to 5% of the enhanced value. Appellant is allowed to redeem the goods for home consumption in above terms. ( Order pronounced in the court on 09. 08. 2023 ) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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