2017 (11) TMI 1250

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....r the Respondent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order imposing redemption fine and penalty on them. 2. The brief facts of the case are that the appellant has filed bills of entry for clearance of old and used Digital Multifunction Printer Copier/Scanner/ Facsimile Machine with standard accessories and attachment. The goods, on examination, re....

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....r (Appeals) who held that for contravention of Para 2.17 of Foreign Trade Policy- 2009-14, the goods are not liable for confiscation but he held that as the appellant has over valued the goods therefore, the goods are liable for confiscation and imposed redemption fine and penalty on the appellant. Aggrieved from the said order the appellant is before me. 3. Ld. Counsel for the appellant submit....

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.... that, in the show cause notice, the only charge against the appellant is that :- (i) the goods imported in contravention of Para 2.17 of Foreign Trade Policy should not be confiscated under Section 111(d) of the Customs Act, 1962. (ii) The penalty should not be imposed upon them under Section 112 of the Customs Act, 1962. The said issue has been examined by the ld. Commissioner (Appeals)....

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.... the time of import. Moreover, Superintendent (Review), Customs (Preventive) Commissionerate, Amritsar has vide its letter dated C. No.VIII-Cus/Review/HQrs/Asr/Misc/02/2014/814 dated 07.04.2014 intimated that the CESTAT's decision dated 14.03.2013 has also been accepted by the department. Hence, confiscation of goods imported vide impugned bill of entry under Section 111(d) of the Act and conseque....