2009 (4) TMI 718

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....r Enterprises imported consignments of used photocopiers contravening prohibition contained in the Exim Policy at the material time. In the impugned order, the Commissioner of Customs, Tuticorin found that vide Notification No. 31/05, dated 19-10-2005, the DGFT had clarified the requirement of a import license to import used photocopiers. However, the appellants herein continued to import consignm....

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....ection 112(a) of the Act. The value declared by the importer was enhanced from Rs. 11,27,214/- (C&F) to Rs. 15,40,256/- (C&F). The appellants seek the reduction in the fine and penalty imposed vide the impugned order. 2. Ld. Counsel relies on Final Order No. 376/09 dated 6-4-09, wherein in a similar case of import of second hand photocopiers, the Tribunal had reduced the fine and penalty to ....

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.... enhanced value when it had imported four consignments earlier. The proper course the Commissioner could have followed was to ascertain the likely margin of profit the importer would have made on sale of the second hand photocopiers imported violating the Exim Policy provisions. This has not been done. Therefore, ordering a relatively high amount of fine and penalty is not justified. The appellant....