2016 (12) TMI 1310

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....mad Yusuf, A.R. & Mr. Parashiva Murthy, A.R.   For the Respondent ORDER These two appeals have been filed by the  appellants, M/s Office Devices (Appeal No. C/20124/2014) and M/s Shivam International (Appeal No. C/20594/2014) against the impugned Order-in-Appeals passed by the Commissioner of Customs (Appeals), Cochin who rejected the appeals of the appellants and upheld the O....

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....sp; cases was exceptionally low and required reassessment.   The services of a Chartered Engineer were used by the Department to arrive at a reasonable assessable value.  This valuation of the Department was accepted by the importers.   Since there was no licence produced for the import of second-hand goods, the goods were confiscated after adjudication with an option for ....

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....assessable value and penalty should not be more than 5%. But in this case the Additional Commissioner has imposed a very heavy redemption fine and also penalty. 4.  On the other hand, the learned AR submitted that the redemption fine and the penalties imposed in the present cases are not excess keeping in view the past conduct of the appellants. He further submitted that the goods imported....