2009 (8) TMI 981

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...., for the Respondent. ORDER All these four appeals by the Department are against the common order in appeal No. 69-72/CUS/APPL/LDH/2006 dated 29-12-2006 involving the same respondents. 2. Heard both sides. 3. The respondents imported used photocopiers and filed bills of entry in July 2006 and August 2006, the photocopiers were subjected to examination on first check basis with the help....

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....7-06 175000/- 100000/- 4. 70/JC/CFS/LDH 06 dated 7-8-06 107977 dated 24-7-06 100000/- 50000/- The respondents filed appeal before the Commissioner (Appeals) who upheld the confiscation of the old and used photocopiers but reduced the redemption fines and penalties as mentioned below : S. No. Order in original No. and date RF Imposed (Rs.) Penalty Impose....

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....ed in the appeal. He seeks setting aside the order of the Commissioner (Appeals) and restoring the order of the original authority. 5. Learned Advocate for the respondents reiterates the finding and reasoning of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides. There is no dispute that the import of old and used photocopiers require a licence and hav....