2012 (8) TMI 574 - AT - Customs

Tribunal Upholds Duty & Redemption Fine for Imported Photocopiers

The appellate tribunal dismissed all four appeals, confirming the goods as old and used photocopiers. The goods were seized and could be redeemed upon ... Import of old and used photocopiers - Once the goods have been released on payment of redemption fine and nothing is left at this stage to consider about the claim of the appellant as to description of the goods disclosed in the bills of entry was proper, there is no scope to discard the order of the authority below except consideration on the quantum of penalty. Issues: Determination of goods as old and used photocopiers, redemption fine, penalty assessment.Analysis:1. Goods Description Dispute:The appellants argued that the imported goods were second-hand machinery parts and not old or used photocopiers, supported by a Chartered Engineer's certificate. However, the appellate authority concluded that the goods were indeed old and used photocopiers, violating the Foreign Trade Policy 2004-2009. The goods were seized and confiscated with an option for redemption on payment of a fine.2. Redemption Fine and Possession:The possession of the goods was taken by the appellants upon payment of the redemption fine, a fact agreed upon by both the appellants' counsel and the revenue. As the goods were released on payment, the focus shifted to the penalty assessment rather than disputing the description of the goods in the bills of entry.3. Penalty Assessment:Given that the goods had been released on payment of the redemption fine, the appellate tribunal found no grounds to challenge the authority's decision regarding the goods' description. The tribunal confirmed the duty and redemption fine but adjusted the penalty amounts to be paid by the appellants. The penalties were specified for each appellant based on the respective appeal numbers and the amount payable, as detailed in the table provided in the judgment.4. Judgment Outcome:Ultimately, all four appeals were dismissed, with the penalty amounts reduced as specified in the judgment. The tribunal's decision emphasized the importance of compliance with import regulations and the consequences of importing prohibited goods, highlighting the significance of accurate goods description and adherence to trade policies.This comprehensive analysis of the judgment addresses the key issues involved in the case, focusing on the dispute over the goods' description, the redemption fine, and the penalty assessment, culminating in the final decision of the appellate tribunal.