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    <title>2017 (11) TMI 307 - CESTAT BANGALORE</title>
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    <description>Redemption fine and penalties on imported old and used digital multifunction machines were held unsustainable because the identical issue had already been decided in favour of importers and that view had been affirmed by the jurisdictional High Court. The Tribunal therefore set aside the fine and penalties for that category. For imported analogue photocopiers, however, the Tribunal treated the goods separately, sustained liability to redemption fine and penalty, and only reduced the quantum. Relief was thus confined to the digital multifunction machines, while the analogue photocopiers remained subject to reduced penal consequences.</description>
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    <pubDate>Thu, 14 Sep 2017 00:00:00 +0530</pubDate>
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      <title>2017 (11) TMI 307 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=350428</link>
      <description>Redemption fine and penalties on imported old and used digital multifunction machines were held unsustainable because the identical issue had already been decided in favour of importers and that view had been affirmed by the jurisdictional High Court. The Tribunal therefore set aside the fine and penalties for that category. For imported analogue photocopiers, however, the Tribunal treated the goods separately, sustained liability to redemption fine and penalty, and only reduced the quantum. Relief was thus confined to the digital multifunction machines, while the analogue photocopiers remained subject to reduced penal consequences.</description>
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      <pubDate>Thu, 14 Sep 2017 00:00:00 +0530</pubDate>
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