Restricted import of used photocopier machines justified redemption fine and penalty, with no natural justice breach found.

Import of used second-hand photocopier machines was treated as a restricted import under the Foreign Trade Policy 2004-2009, and the enhanced valuation based on the Chartered Engineer's certificate had attained finality. The challenge to redemption fine and penalty was not accepted because the grievance over market enquiry and margin of profit had already been raised before the Commissioner (Appeals), and no procedural unfairness was found. On that basis, the redemption fine and penalty were regarded as properly imposed, and no violation of natural justice was made out.

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Issues: Whether the redemption fine and penalty imposed on import of used second-hand photocopier machines were liable to be interfered with, and whether denial of an opportunity to contest the market enquiry and margin of profit resulted in violation of natural justice.

Analysis: The import in question related to used and second-hand photocopier machines, the import of which was restricted under para 2.17 of the Foreign Trade Policy, 2004-2009. The enhanced valuation based on the Chartered Engineer's certificate had not been challenged before the Tribunal and had attained finality. The contention that the appellant was denied an opportunity to dispute the market enquiry and margin of profit was not accepted, as the same grievance had already been raised before the Commissioner (Appeals) and no merit was found in the plea of procedural unfairness. The redemption fine and penalty were found to have been imposed on a proper basis.

Conclusion: The challenge to the redemption fine and penalty failed, and no violation of natural justice was made out.

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