Tribunal reduces redemption fine to Rs. 1,20,000, citing Madras High Court judgment. Appeal disposed without changes.

The Tribunal upheld the reduction of the redemption fine to Rs. 1,20,000 based on the Commissioner's inclination following a Madras High Court judgment. The appeal was disposed of without altering other aspects of the order concerning the import of used Laser Jet Printers and Digital Multifunction Print & Copier machines.

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Issues: Import of used Laser Jet Printers and used Digital Multifunction Print & Copier machines.

The judgment concerns the import of used Laser Jet Printers and used Digital Multifunction Print & Copier machines. The lower authority had enhanced the declared value of the goods, ordered confiscation under Section 111 (d) and Section 111 (m) of the Customs Act, 1962, with an option to redeem the same on payment of a fine of Rs. 3,94,000 under Section 125. Additionally, a penalty of Rs. 3,94,000 was imposed under Section 112 (a). The Commissioner (Appeals) modified the penalty to Rs. 40,000 but upheld the rest of the order. The appellants appealed, pointing out that the Commissioner had indicated a desire to reduce the redemption fine to Rs. 1,20,000 in the findings but failed to reflect this in the order. Despite the appellant's absence during the hearing, the Tribunal noted the Commissioner's inclination to reduce the redemption fine to Rs. 1,20,000 based on a Madras High Court judgment. The Tribunal held that the redemption fine should indeed be reduced to Rs. 1,20,000 and disposed of the appeal accordingly, without interfering with any other part of the order.

In conclusion, the judgment addressed the issue of redemption fine reduction based on the Commissioner's inclination as per the Madras High Court judgment, correcting the oversight in the order. The Tribunal upheld the reduction of the redemption fine to Rs. 1,20,000 and disposed of the appeal accordingly.

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