https://www.taxtmi.com/caselaws?id=126579 Import of second-hand photocopiers held liable to confiscation under the import policy was treated consistently with earlier Tribunal decisions, which fixed redemption fine at 10% and penalty at 5% of the value of the goods on the facts and circumstances of similar cases. The Commissioner (Appeals) followed those rulings, and the approach was supported by the Madras High Court. The Tribunal noted that identical imports should not attract different criteria, as that would offend judicial discipline and create discrimination. Authorities cited by the Revenue were found inapplicable because they did not concern second-hand photocopiers, and the earlier view had not been reversed. en-us Mon, 02 Feb 2009 00:00:00 +0530 Tue, 01 Aug 2017 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126579 Import of second-hand photocopiers held liable to confiscation under the import policy was treated consistently with earlier Tribunal decisions, which fixed redemption fine at 10% and penalty at 5% of the value of the goods on the facts and circumstances of similar cases. The Commissioner (Appeals) followed those rulings, and the approach was supported by the Madras High Court. The Tribunal noted that identical imports should not attract different criteria, as that would offend judicial discipline and create discrimination. Authorities cited by the Revenue were found inapplicable because they did not concern second-hand photocopiers, and the earlier view had not been reversed. Case-Laws Customs Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126579