2006 (6) TMI 400

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....for the Respondent. [Order]. -   The appellants imported 138 units of second-hand Photocopier assembly and filed Bill of Entry 21-8-2004 for clearance of the goods for home consumption. As the import was without specific licence, the customs authorities proposed to confiscate the machines under Section 111(d) of the Customs Act, treating the machines as 'consumer goods' which were restr....

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...., I find that the question arising for consideration is whether second-hand photocopying machines imported by the appellants should be treated as 'capital goods' which were freely importable at the relevant time or as 'consumer goods' which required specific import licence. This issue is already covered in favour of the Department by the judgment of the Hon'ble High Court of Kerala in Customs Appe....

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.... high while, according to learned SDR, these are reasonable. After considering the rival submissions and taking judicial notice of the general practice in the Department, I am of the view that the quantum of fine should not exceed 15% of the value of the goods in a case of this nature and the quantum of penalty should be around 10% of the fine. In taking this view, I have also considered the fact ....