2015 (11) TMI 1397

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.... Sinha, Asstt. Commr. (AR) ORDER Per: Shri Ramesh Nair This appeal is directed against Order-in-Appeal No. RK/18/NGP-Cus/2004 dated 29.01.2004 passed by the Commissioner of Customs, Nagpur, wherein the Ld. Commissioner in the appeal filed by the appellant, passed the following order: (i) the penalty imposed by the lower authority under Section 112(a) of the Customs Act, 1962 is reduced....

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....odel, quantity etc. of each monitor, whereas the description, model no. and quantity were verified. In the examination, the goods were found to be old and used 15 colour monitor with the make, model no., country of origin and year visible on the main frame. The monitors were of assorted brands. The Customs Officers observed that import of old and used goods without a licence was restricted in term....

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....17.01.2004 enhanced the total value of goods to Rs. 7,87,387/- and ordered levy on custom duty on such value. He also ordered confiscation of the imported goods value Rs. 7,87,387/- under Section 111(d) and 111(m) of the Customs Act, 1962. He allowed the redemption of goods on payment of redemption fine of Rs. 5,00,000/- under Section 125(1) of the Customs Act, 1962. He also imposed the penalty of....

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.... of Rs. 94,682/- which is not very abnormal. In view of the quantum of differential value in the present case, the redemption fine and penalty imposed by the Ld. Commissioner is still very higher-side and unreasonable. He submits that in view of the overall facts of the case and conduct of the appellant, redemption fine and penalty imposed by the Ld. Commissioner deserve reduction. In support of h....