https://www.taxtmi.com/caselaws?id=170385 The Tribunal upheld the lower appellate authority's decision to reduce the fine and penalty imposed on imported old/used photocopiers and digital multifunction machines. It concluded that the goods were not restricted photocopiers but digital multifunctional machines capable of additional functions. The penalties were consistent with precedents, and there was no justification for enhancing them, especially for first-time importers. The Tribunal dismissed the Revenue's appeal, affirming the reduction in fine and penalty and setting aside the impugned orders related to the imported machines. en-us Wed, 03 Aug 2011 00:00:00 +0530 Thu, 30 Mar 2017 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170385 The Tribunal upheld the lower appellate authority's decision to reduce the fine and penalty imposed on imported old/used photocopiers and digital multifunction machines. It concluded that the goods were not restricted photocopiers but digital multifunctional machines capable of additional functions. The penalties were consistent with precedents, and there was no justification for enhancing them, especially for first-time importers. The Tribunal dismissed the Revenue's appeal, affirming the reduction in fine and penalty and setting aside the impugned orders related to the imported machines. Case-Laws Customs Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170385