2009 (2) TMI 594

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....lant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vide-President]. - Vide impugned order, the Commissioner of Customs has confiscated a total quantity of 105 second-hand printing machines imported by the appellants herein on the ground that they had violated one of the conditions of the Import Policy namely the condition relating to restriction on dis....

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....und that they were ready for sale but not actually sold and, therefore, there was contravention of the condition in the Policy regarding restriction on sale within a period of five years from their import. The further contention is with regard to the quantum of fine and penalty - their submission is that the amounts are excessive - the amounts of fine are worked out to 20% of the value of the good....

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....t aside. 4. As regards fine imposed, in the light of the Tribunal's decision in Pragati Associates Pvt. Ltd. v. CC, New Delhi, 2004 (171) E.L.T. 416 (Tri. Del.) and in the light of Rex Printing Press v. CC, Kolkata, 2005 (184) E.L.T. 73 (Tri.-Bang.), wherein the Tribunal has reduced the penalty to 5% of the CIF value of second-hand colour printing machines imported and disposed of without ....