2022 (9) TMI 1169

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....mmissioner for the appellant-Revenue and Shri S. Sankaranarayanan, Learned Advocate for the respondent. 3. Brief facts, as could be gathered from the impugned Order-in-Appeal and which are undisputed, inter alia, are that the respondent viz. M/s. Genuine Copier Systems filed Bill-of-Entry No. 3200667 dated 13.05.2019 for clearance of used Digital Multifunctional Printers / Devices (MFDs) of various makes and models with standard accessories and attachments and classifying the goods under CTH 84433100; that the Revenue having noticed that the goods were second hand in nature, adhering to the RMS/CCR instructions mentioned in the EDI system and as per the prevailing practice, the cargo covered under the above said Bill-of-Entry was ordered f....

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.... Rules, 2007 and re-determined the value as Rs.25,75,775/- (CIF) (Rupees Twenty Five Lakhs Seventy Five Thousand Seven Hundred and Seventy Five only) under Rule 9 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. (ii) Confiscation of 125 units of goods declared as 'Old & Used Digital Multifunction Print and Copying Machines with Standard Accessories' covered under Bill-of-Entry No. 3200667 dated 13.05.2019 under Sections 111(d) and 111(m) of the Customs Act, 1962 for contravention of the provisions of imports, as discussed. (iii) Imposed redemption fine of Rs.3,86,000/- (Rupees Three Lakhs Eighty Six Thousand only) on the importer in terms of Section 125 of the Customs Act, 1962 and permitted the importer ....