2019 (9) TMI 28

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....i N. Bhanu Kiran, AR, for the Respondent. ORDER [Order per : P. Venkata Subba Rao, Member (T)]. - This appeal is filed against Order-in-Appeal No. 56/2009 (V) CH, dated 14-5-2009. 2. The appellant herein have imported old and used photocopiers and filed a bill of entry for clearance of the same for home consumption. The goods in question were restricted for import during the relevant....

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....icable to the goods during the relevant period. The appellant were given an opportunity to redeem the goods under Section 125 of the Customs Act on payment of redemption fine of Rs. 6,50,000/-. Further, a penalty of Rs. 1,00,000/- was imposed upon the appellant under Section 112(a) of the Customs Act. 3. Aggrieved, the appellant appealed to the first appellate authority who upheld the orde....

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....alue of goods imported. (v)     Penalty should not have been imposed as a matter of course as has been done by the learned Commissioner in the impugned order. (vi)   The redemption fine of Rs. 6,50,000/- and penalty of Rs. 1,00,000/- imposed are purely arbitrary and unreasonable. In view of the above, the redemption fine and penalty imposed may be se....

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....the argument of the appellant that a market enquiry should have been conducted and they should have been provided a copy of such market enquiry when they have not disputed the value of the goods at the time of assessment. Insofar as the confiscation of the goods and imposition of redemption fine is concerned, we find that the goods were undisputedly imported in violation of Para 2.17 of FTP withou....