2013 (10) TMI 179

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....ication against order-in-appeal no. 22/2006/MCH/JC/EP/05 dated 23.06.2006 whereby the learned Commissioner (Appeals) has reduced the redemption fine and penalty imposed against the respondent. 3. Briefly stated facts of the case are that the respondent imported used copier machine with standard accessories valued at Rs.13,98,210/-. The imported second hand capital goods including refurbished/re-c....

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....enalty on the ground that the margin of profit has not determined in this case. 5. I have carefully considered the submissions and perused the records. 5.1 The learned Commissioner (Appeals) has reduced the redemption fine and penalty in proportion to redemption fine and penalty imposed in case of Bills of Entry no. 617405 dated 25.10.2005, on the ground that the same have been imposed without a....