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    <title>2014 (11) TMI 996 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The appellant sought to quash an order by the Customs Excise and Service Tax Appellate Tribunal regarding the value declared for an imported consignment of photocopier machines. Disputes arose over the models, licensing requirements, and penalties imposed. The Tribunal upheld the redemption fine but reduced the penalty amount, leading to the appellant challenging the decision based on the nature of the machines and timing of regulations. The appellant argued for lower penalties citing market factors and inconsistency in Tribunal decisions, supported by legal provisions and previous judgments to justify a reduction in penalties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=171935</link>
      <description>The appellant sought to quash an order by the Customs Excise and Service Tax Appellate Tribunal regarding the value declared for an imported consignment of photocopier machines. Disputes arose over the models, licensing requirements, and penalties imposed. The Tribunal upheld the redemption fine but reduced the penalty amount, leading to the appellant challenging the decision based on the nature of the machines and timing of regulations. The appellant argued for lower penalties citing market factors and inconsistency in Tribunal decisions, supported by legal provisions and previous judgments to justify a reduction in penalties.</description>
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      <pubDate>Thu, 20 Nov 2014 00:00:00 +0530</pubDate>
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