2008 (12) TMI 540

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.... JDR, for the Respondent. [Order]. -  These are appeals filed by M/s. Rajeswari Graphics, Thane. The appellants had imported secondhand photocopiers in two consignments. Adjudicating allegations of undervaluation and import contravening prohibition under EXIM Policy, the Commissioner confiscated the goods, offered option to redeem the same on payment of fine and imposed penalties. The d....

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....value was a reasonable amount of redemption fine and 10% of the fine would be reasonable penalty. The ld. JDR submits that the same importer had imported nine consignments of used photocopiers prior to the import of the impugned consignments. The Commissioner had found that, despite fine and penalty imposed while adjudicating similar violations, the appellants had cleared the consignments on payme....

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....4 (Tri.-Chennai), wherein the Tribunal had revised the redemption fine to approx. 20% of the enhanced value and penalty to 50% of the enhanced value. The Tribunal had disposed of an appeal involving similar import of used photocopiers attracting confiscation under Sections 111(d) and 111(m). He submits that the above decision is more relevant in the considering the appropriate amounts fine and pen....

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....s, the adjudicating authority is required to ascertain the probable margin of profit before ordering the redemption fine. This exercise has not been done in adjudicating the fine in these cases. The Hon'ble High Court of Delhi had held in Jain Exports (P) Ltd. and another v. UOI [1987 (29) E.L.T. 753 (Del.)] that the resort to Section 125 of the Act to impose fine in lieu of confiscation cannot be....