TaxTMI 
TaxTMI 
2017 (11) TMI 307
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....ioner (A) has rejected the appeal of the appellants. 2. Since the issue involved in all these appeals is common and therefore, all the 11 appeals are being disposed of by this common order. The details of these appeals regarding the redemption fine and penalty are given herein below: Appeal No. Appellant Redemption fine Penalty C/01199/2011 J.M. INTERNATIONAL Rs.7,00,000/- Rs.1,80,000/- C/1200/2011 J.M. INTERNATIONAL Rs.5,00,000/- Rs.1,50,000/- C/1201/2011 J.M. INTERNATIONAL Rs.5,00,000/- Rs.1,50,000/- C/1205/2011 SAMBHAV ENTERPRISES Rs.9,00,000/- Rs.1,50,000/- C/2306/2010 SREE MAA ENTERPRISES Rs.5,50,000/- Rs.1,50,000/- C/2308/2010 SAMBHAV ENTERPRI....
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.... Basic Customs duty on this item is Nil, CVD is 8% and total duty composition is about 12.5%. On examination of the goods, no discrepancies in the description of goods were found. The said goods were also examined by the Chartered Engineer, SGS India Pvt. Ltd. In their inspection results, they confirmed that the said digital multifunctional print and copier machines are with multifunction facilities viz., capable of performing two or more functions viz., scan, print copy, fax and e-mail etc., and are also having devisers such as HDD, RAM, etc. These machines can perform the above functions in standalone mode and are capable of connecting to an ADPS (Automatic Data Processing System) or network. The said Chartered Engineer made value recomme....
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....Appeals) is patently erroneous, contrary to law and is untenable and unsustainable in view of the judgments delivered by various higher judicial fora. He further submitted that the only function of photocopying machines is duplicating / copying documents and no original prints can be created there-from. On the other hand, Digital Multifunction Machines imported by the appellants have multifunction facilities. The user of photocopying is one of incidental use of such machines and their main job is to take out original prints sent through e-mail using a computer, facsimile, etc. The learned counsel also submitted that until 2007, photocopiers were undisputedly classified under Chapter Heading 9009 of Customs Tariff and durin....
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....another case was upheld by a learned single Judge of the Madras High Court, which judgment as also upheld by the Division Bench of Madras High Court in W.A. (MD) 890/2012 and connected cases. It is seen that the Directorate General of Foreign Trade has also issued communication dated 20.05.2013 informing the Commissioner of Customs, Kolkatta, that as per the advise of Ministry of Law and Justice, the Government of India have decided to accept the judgment of the Madras High Court and not to file any SLP before the Apex Court. This means that the Government of India itself have accepted the view taken by the Madras High Court, upholding the view taken by the Tribunal in the impugned orders herein. In such circumstances, we do not find any re....
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....nsidered view that the used Digital Multifunction Machines imported by the appellants in various appeals are concerned, the imposition of redemption fine and penalties on the appellants is not sustainable in law. Therefore, I set aside the redemption fine and penalties imposed on the appellants. 7.1 In three (03) appeals [(1) C/1199/2011 in the case of M/s. J. M. International; (2) C/2306/2010 in the case of M/s. Sree Maa Enterprises; and (3) C/2668/2010 in the case of M/s Atul Automation Pvt. Ltd.] 'analogue photocopiers' were also imported. With regard to this item, no finding has been given in favour of the appellants. Therefore, with regard to 'analogue photocopiers', the concerned appellants....