TaxTMI 
TaxTMI 
2017 (1) TMI 208
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....ommissioner of Customs, Custom House, Cochin imposing redemption fine under Section 111(d) of the Customs Act, 1962 read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992 and imposing penalty under Section 112(a) of the Customs Act, 1962. Since in all the six appeals though the Orders-in-Original are passed on different dates but the issue involved is identical and therefore all the six appeals are being disposed of by this common order. The particulars of different orders and the amount involved and the redemption fine and the personal penalty are given below in the following table: Sl. No. Appeal No. Order-in-Original No. Redemption Fine (Rs.) Penalty (Rs.) 1 C/22271/2014 COC-CUSTM-000-COM-007-14-15 dat....
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....f Entry No. 5124219 dated 07.04.2014 for clearance of 391 numbers of Digital Multifunction Printers with all relevant import documents. The consignment was examined in the presence of chartered engineer and on examination goods were found as per declaration. The assessable value on the basis of Chartered Engineer s certificate worked out to be Rs. 74,35,217/- (Rupees Seventy Four Lakhs Thirty Five Thousand Two Hundred and Seventeen only). The appellant vide letter dated 17.07.2013 accepted the value of Rs. 74,35,217/- (Rupees Seventy Four Lakhs Thirty Five Thousand Two Hundred and Seventeen only) as per Chartered Engineer s valuation. During the hearing before the Commissioner, appellant submitted that the import of used Digital Multifuncti....
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....er the restricted category, it is laid down that Photocopier/Digital Multifunction Print and Copying Machines can be freely imported subject to the conditions laid down in para 2.33 of the said Hand Book of Procedures. He further cited the provisions of paragraph 2.17 of the previous Foreign Trade Policy wherein the goods were freely importable upto 28.02.2013 and also the judgment of the Madurai Bench of the Hon ble High Court of Chennai. The importer has also admitted that on issuance of DGFT Notification and Public Notice dated 28.02.2013, the items have become restricted for import and that w.e.f. that date imports of used MFP required licence from the DGFT. 4. On the other hand the learned AR strongly defended the impugned order and s....