2008 (4) TMI 559

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....or the Respondent. [Order per : P. Karthikeyan, Member (T)]. -  This appeal filed by M/s. Impact Systems Inc, Kolkatta, is directed against an order of the Commissioner of Customs, Tuticorin. In the impugned order the Commissioner enhanced the assessable value of old and used photocopiers from the declared value of Rs. 14,28,605/- to Rs. 20,45,146/- (C&F). The impugned goods were sought....

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....oner passed the following order. The imported 30 units of old analogue photocopiers and 73 units of old digital multi-function (print and copying) machines are confiscated under Section 111(d) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development and Regulation) Act, 1992 and Section 111(l) and 111(m) of the Act for misdeclaration of quantity and value. The Commissioner off....

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...., the goods of value Rs. 21,39,753/- were confiscated and redemption allowed on payment of a fine of  Rs. 5,35,000/-. The appeal against the said order was disposed by this Bench by retaining the fine at Rs. 5.35 lakhs and reducing the penalty from Rs. 16 lakhs to Rs. Two lakhs. 3. The Counsel also submits a copy of Final Order No. 216/08 of this Bench wherein a case involving facts s....