2017 (1) TMI 10

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....llant Shri K. Poddar, A.R. for the Revenue ORDER Per V. Padmanabhan The present appeal is directed against the Order-in-Appeal dated 24.6.2015 passed by the Commissioner (Appeals), IGI Airport, New Delhi. The appellant imported old and used digital multi-functional printer from South Korea declared assessable value of the goods as $ 22,165 (CIF) equivalent to Rs. 14,25,03/-. The Custom....

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....of value as well as confiscation of the goods. 2. We have heard Shri K.K. Sharma, ld. Advocate for the appellant as well as Shri K. Poddar, ld. A.R. on behalf of Revenue. 3. The goods stand imported under para 2.17 of the Foreign Trade Policy 2009-2014 which reads as follows: " all second hand goods, except second capital goods, shall be restricted for import and may be imported onl....

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....ion 111 (d) of the Customs Act, 1962, as held by the authorities below. The fact that the importer has managed to get NOC from Ministry of Environment and Forest does not waive the requirement of import licence. The goods imported are in the nature of second-hand goods. The valuation of the goods has been done in terms of the Board Circular No.4/2008-Customs dated 12.2.2008. The nature of the good....

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....edemption fine and penalty have been imposed arbitrarily and are exorbitant. They have placed reliance on many case laws including the following to support their argument: (i) Marque Enterprises vs. C.C. (Preventive), Amritsar  2015 (329) ELT 307 (Tri-Del.) (ii) H.T. Company vs. C.C., Hyderabad  2007 (208) ELT 507 (Tri-Bang.) (iii) C.C.E., Delhi vs. Best Mega I....