2017 (11) TMI 305

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.S GARG The present appeal is directed against the impugned order dated 10.3.2011 passed by the Commissioner of Customs (Appeals) whereby the Commissioner (A) has rejected the appeal of the appellant. 2.   Briefly the facts of the present case are that the appellant had imported 230 units of used analog copier machines with accessories and attachment vide invoice dated 10.10.2009 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rther, the appellants were allowed to redeem the goods on redemption fine of Rs. 6,50,000/- and on payment of duty at the rate applicable. Further, the penalty of Rs. 2,00,000/- was also imposed. The appellant paid the entire amount of duty, fine and penalty imposed by the Revenue and cleared the goods and thereafter, challenged the imposition of fine and penalty before the Commissioner (A), who r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vant period and the appellants were not authorized to import the same without obtaining license, but in the present case, the appellant did not obtain that license. He further submitted that in the absence of license, the goods are liable to be confiscated. 6.   After considering the submissions of both the parties and perusal of the material on record and the impugned order, I find t....