2017 (11) TMI 1583

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....Veerabhadra Reddy, JC (AR) For the Respondent ORDER Issue concerns import of used Laser Jet Printers and used Digital Multifunction Print & Copier machines. In adjudication proceedings, lower authority enhanced the declared value of the goods, ordered confiscation under Section 111 (d) and Section 111 (m) of the Customs Act, 1962, however, giving option to redeem the same on payment of a fin....

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.... the records, we do find that the Commissioner (Appeals) has indicated in para 4.4 of the impugned order his inclination to reduce the redemption fine to Rs. 1,20,000/- on the basis of Madras High Court judgement in the case of Commissioner of Customs, Tuticorin Vs Sai Copiers - 2008 (226) ELT 486 (Mad.).  Presumably by inadvertence, the same has not been reflected in the order portion in par....