2018 (11) TMI 98

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....vindran 1. These two appeals are directed against Order-in-Appeal No. HYD-CUS- 000-APP-083 & 084-17-18, dated 28.08.2017. 2. Heard both sides and perused the records. 3. The appellant herein had imported used multi functional photocopier machines without any licence. The said photocopier machines were seized and appellants were directed to file a reply as to why the value declared by them of t....

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....ular importer, has been repeatedly importing the old and used photocopier machines without producing licence as required under the Foreign Trade Policy, should be penalised. Accordingly, he imposed redemption fine of 25% ad penalty of 15% of the enhanced value and the first appellate authority agreed with the same. 4. It is the argument of Ld. Counsel that the Tribunal has ordered that redemption....

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....ders of the lower authorities that the photocopier machines are liable for confiscation. I find that Hon'ble High Court of Punjab & Haryana in the case of Bhagwan Elector Photocopiers [ 2017(346) E.L.T 565 (P&H)] and in the case of National copier Equipments vs. CCE [2015(320) E.L.T. 353 (P&H) has felt that redemption fine against confiscation for the regular violators as 20% of the enhanced value....