2007 (9) TMI 664

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....e respondent JUDGEMENT Per S.S. Kang : Common issue is involved in these appeals, therefore, are being taken up together. 2. The Revenue filed these appeals against the impugned orders whereby redemption fine and penalty in respect of confiscated goods were reduced by the Commissioner (Appeals). 3. The respondents made import of reconditioned incomplete copier incorporating optical systems. T....

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....nd the market price of these goods, I find that there is not much margin of profit left and hence, redemption fines imposed by the adjudicating authority are on the higher side and as such needs to be modified. Also, it is a fact that the appellant have not misdeclared the description of goods and impugned orders do not disclose mens rea of any high degree against the appellant. Thus, penalties im....

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....nd after taking into consideration the other facts and circumstances such as margin of profit etc. reduced the redemption fine and penalty and in a similar situation the Tribunal dismissed the appeal filed by the Revenue in the case of CCE Vs. M/s BE Office Automation Pvt. Ltd. The Tribunal held as under :- The items under import were old and incomplete photocopiers. They were declared in the bi....