2008 (11) TMI 468

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....Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. -  This is an appeal against the order of the Commissioner No. 77/Cus/Appl/Ldh/2005 dated 30-8-05. 2. Heard both sides. 3. Relevant facts in brief are as follows : (a)     The appellant imported five old electric motors and declared the assessable value as 1100 O....

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....ordingly demanded the duty. He imposed redemption fine of Rs. Two lakhs and imposed a penalty of Rs. One lakh. Commissioner (Appeals) upheld the assessable value adopted but reduced the redemption fine from Rs. Two lakhs to Rs. 50,000/- and penalty from Rs. One lakh to Rs. 35,000/-. 4. Learned advocate submits that the goods were old and used and required lot of reconditioning before the s....