2009 (2) TMI 681

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..../Penalty 1. C/St/161/2008 in C/535/2008 CC, Cochin v. Shri Dilip Ghelani, Prop. M/s. Mahavir Enterprises 97 & 98/2008 dated 31-3-2008 Fine Rs. 3,10,000/- (Rupees Three lakh ten thousand only) Penalty Rs. 1,15,000/-(Rupees One lakh fifteen thousand only) 2. C/St/162/2008 in C/536/2008 CC, Cochin v. Shri Dilip Ghelani 97 & 98/2008 dated 31-3-2008 Fine Rs. 2,70,000/- (Rupees Two lakh Seventy thousand only) Penalty Rs. 1,50,000/-(Rupees One lakh fifty thousand only) 3. C/St/163/2008 in C/537/2008 CC, Cochin v. Aishwarya Enterprise, Pondicherry 100/2008 dated 31-3-2008 Fine, Rs. 3,00,000/- (Rupees Three lakh only) Penalty Rs. 1,00,000/- (Rupees One lakh only) 4. C/St/164/2008 in C/53....

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....missioner (Appeals) while upholding the Orders-in-Original with regard to the confiscation and imposition of penalty, he modified the original order by restricting the redemption fine and penalty to 10% and 5% of the value of the imported goods. While doing so, the Commissioner (Appeals) had followed the following decisions of this Bench. (a)     CESTAT Bangalore Bench Final Order Nos. 214-217/2008 dated 10-3-2008 [2009 (235) E.L.T. 376 (Tribunal)] in cases of M/s. Navpad Enterprises (b)     M/s. Riddhi Siddhi Enterprises (c)     M/s. Office Devices (d)    In identical cases of import of photocopier machines, Hon'ble CESTAT referred to several other decis....

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.... has already been decided by the Tribunal in the earlier cases. It was decided that since the commodity is the same, different criteria should not be adopted in different cases. Therefore, the Tribunal has fixed the redemption fine and penalty to 10% and 5% respectively. It was also pointed out that the Hon'ble High Court of Madras has upheld the levy of fine and penalty to 10% and 5% respectively. 9. On a very careful consideration of the issue, we find that in all identical or similar cases of import of second-hand photocopiers, this Tribunal taking into account, the facts and circumstances of the case, had fixed the fine-and penalty at 10% arid 5% of the value of the imported goods respectively. The Commissioner (Appeals) has onl....