Prohibited import of used photocopiers led to duty and redemption fine being upheld, while penalties were reduced on facts.

Imported old and used photocopiers were treated as prohibited goods under the applicable foreign trade policy, and the duty liability and redemption fine were sustained because the goods had already been released on payment of redemption fine and no further reconsideration was warranted on their description in the bills of entry. On the facts, however, the penalties imposed on the importers were found excessive and were reduced. The remaining findings and monetary liabilities were maintained.

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Issues: Whether the penalties imposed on importers of old and used photocopiers were liable to be reduced while the duty and redemption fine were maintained.

Analysis: The imported goods had been treated by the lower authority as old and used photocopiers, which were held to be prohibited for import under the applicable foreign trade policy. The goods had already been released on payment of redemption fine, and nothing survived for reconsideration on the description of the goods in the bills of entry. In those circumstances, no interference was called for with the finding sustaining duty liability and redemption fine, but the extent of penalty required moderation on the facts of the case.

Conclusion: The penalties were reduced, while the remaining findings and monetary liabilities were maintained.

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