2022 (9) TMI 1225

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....e impugned goods. 2. Heard Shri S. Balakumar, Learned Assistant Commissioner for the appellant-Revenue and Shri N. Viswanathan, 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. 3001696 dated 26.04.2019 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, ....

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....ed in terms of the provisions contained in Rule 12 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 and re-determined the value as Rs.23,37,234/- (CIF) (Rupees Twenty Three Lakhs Thirty Seven Thousand Two Hundred and Thirty Four only) under Rule 9 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. (ii) Confiscation of 117 units of goods declared as 'Old & Used Digital Multifunction Print and Copying Machines with Standard Accessories' covered under Bill-of-Entry No. 3001696 dated 26.04.2019 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.3,51,000/- (Rupees ....