TMI Blog2024 (2) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... rd Digitech v. 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 M/S. S.R. ENTERPRISES VERSUS THE COMMISSIONER OF CUSTOMS BANGALORE-CUS. [ 2020 (4) TMI 421 - CESTAT BANGALORE] wherein the redemption fine and penalty was 10% and 5% respectively. Considering the fact that the Department has also accepted the same in the case of M/s. Accord Digitech v. C.C., Bangalore, it is opined that in the interest of justice since 6 years have already been lapsed, the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court and this Tribunal in similar cases, held that goods are not liable for absolute confiscation and remanded 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 v. M/s. Atul Automations Pvt. Ltd. dated 24-1-2019 [2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all that is the intent of determining the quantum of redemption fine. Considering the said finding, the Learned A.R. submitted that the remand 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 August 2017. The Learned Counsel further submits that when this Tribunal remanded the matter for de novo adjudication directing adjudication authority to find out the market val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble High Court of Kerala in the matter of Commissioner of Customs, Cochin v. Office Devices - 2009 (240) E.L.T. 336 (Ker.) is squarely applicable in this case. 5. The Learned Counsel also submitted that on very same issue, in the matters of M/s. Photofax Systems v. CC, Bangalore vide Final Order No. 20728/2023, dated 24-7-2023 and M/s. City Office Equipment v. CC, Bangalore vide Final Order No. 20729/2023, dated 24-7-2023, 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 re-determined the value of the 244 units of used Digital Multifunction Printin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ratio of the judgment of the Hon ble High Court of Kerala in the matter of Commissioner of Customs, Cochin v. Office Devices (supra) is also squarely applicable 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 v. C.C., Bangalore (supra), we are of the opinion that in the interest of justice since 6 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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