2011 (8) TMI 185

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.... PER: ARCHANA WADHWA   Being aggrieved by the order passed by the Commissioner (Appeals), the Revenue has filed the present appeals. We have heard learned SDR and Shri S.Yadav, learned Advocate for the respondents.   2. As per facts on records, the respondents imported 110 pcs. of old and used complete photocopiers incorporating optical systems low duty and medium duty and filed ....

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....nt of redemption fine of Rs.5.50 lakhs and penalty of Rs.9.50 lakhs was imposed under section 112 of the Customs Act. The respondents were directed to clear the goods at the enhanced value.   4. On appeal against the above order, the Commissioner (Appeals) did not accept the respondents challenge to the enhancement of the value as also their plea that no licence was required. However, taki....

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....e bills/invoices of same items in which market value of low duty Photocopier machine is Rs.10,000/- per piece and Medium duty Photocopier machine is Rs.15,000/- per piece. They have alleged that the market value of the goods taken is thus on the higher side. They have stated that if enhanced duty paid of Rs.3300/- for low duty Photocopier machine & Rs.5200/- for medium duty Photocopier machine exp....

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....s held that the ceiling mentioned in section 125 of the Act is the upper limit for redemption fine, while the fine itself is to be fixed keeping in mind the facts and circumstances of the case and the fact that the appellant have not misdeclared the description of goods and the value has already been loaded, leading higher payment of duty, it is felt that ends of justice will be met if the redempt....