2011 (9) TMI 424

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....nst the order of the Commissioner (Appeals) No. 91/2009 (H-II) Cus. dated 23.11.2009   2. Heard the learned Joint CDR who reiterates the grounds of appeal. None present for the respondent in spite of notice.   3. The respondent imported 126 Nos. of used photocopiers. They declared assessable value of USD 30,075 equivalent to Rs. 15,12,444/-. The goods were got examined by a chartered....

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.... be raised to the level fixed by the original authority. It has also been pointed out that imposition of fine and penalty should depend on market value of the goods imported, margin of profit estimated to be earned by the importer on sale of these goods. It has also been submitted that no two cases of import of second hand goods could be same.   5. While the general observations in the grou....