2019 (12) TMI 1145

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....issioner (AR) for the respondent ORDER By way of this appeal, the appellant is seeking reduction in fine and penalty and the appellant is not contesting the issue of valuation. 2. The facts of the case are as under: '3. The appellant imported 102 Units of old & used Multifunction Digital Print and copying machines (MFDs) with standard accessories from M/S. Global Copier Resources....

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....nst the declared quantity of 102 pieces of the machines besides finding one number of Transient Voltage Surge Suppressors' appraising the value of the surge suppresser at USD 15. The said chartered engineer appraised the value of the 101 used MFDs Rs. 19,18,356/- (CIF) as against the declared value of Rs. 17,09,867/-. The chartered Engineer also certified for the functionality of the machines ....

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....ted for adjudication of the matter for non-furnishing of the required authorization for the subject import from the DGFT with a request for speedy clearance by considering provisional release of the goods. Besides, the appellant also submitted letters dated 18.05.2016, 17.07.2018 and 09.08.2018 detailing the facts of the case and compliance of law by them. 6. The Importer vide their lette....

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....orted being second hand machines perhaps the DGFT has not issued the authorization and passed the order holding that (a) the goods are not importable and are liable for confiscation under Section 111 (d) and 111 (m) of the Customs Act and giving an option to the appellant to re-export the same to the supplier and to the country from they were procured, (b) imposed a penalty of Rs. 3,45,304/- on th....