2016 (10) TMI 224

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.... Shri. Mohd. Yusuf, A.R. For the Respondent ORDER PER ASHOK K. ARYA These four appeals numbering C/253 to 256/2007 have been filed by the appellants namely, M/s Office Devices, Mumbai / Kolkata. The matter concerns with import of used spares of photocopier like Top Glass, Cabnets, Operation Key Board, A.C. Supply PCB, D.C. Controller PCB, Lamp Regulator PCB, etc. It is pointed out that t....

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....ng case laws : (i) Atul Commodities Pvt. Ltd. C.C. [2009 (235) E.L.T. 385 (S.C.) (ii) Vijay Traders Vs. C.C. C/257/2007 Final Order No. 20330/2016 dated 12.2.16 3. The Respondent, who is the Commissioner of Customs, Cochin, has been represented by the learned A.R., Shri Mohd. Yusuf, who has reiterated the findings and reasonings given by the lower adjudicating authorities. ....

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....ions would not be applicable to the present case. 5.1. We find that in respect of redemption fine and penalty imposed by the lower authorities, the appellant pleads that the redemption fine and penalty imposed are extremely high. In this regard, the appellant has relied on the decision of the CESTAT, Bangalore in the case of Rex Printing Press Vs. Commissioner of Customs, Kolkata [2005 (184) E.....