2017 (8) TMI 878

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....chnical) Shri A.K. Jayaraj, Advocate for the Appellants at Sl. 1, 2, & 3 Shri V. Srinivasan, Advocate for Sl. No. 4 Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench The issue involved in all these appeals being common, they were heard together and disposed by this common order. 2. The appellants had imported old and used photocopiers and as the imports were prior to 19.10.200....

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....gin of profit or the comparable goods in order to ascertain the market value. 4. The learned AR Shri B. Balamurugan reiterated the findings in the impugned order. 5. We have heard the submissions made by both sides. As seen from the value enhanced as well as the redemption fine and penalties imposed, we are of the opinion that the redemption fine and penalties are high and requires interference.....