2009 (4) TMI 29

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....R, J.]. - This order shall dispose of three appeals being CUSAP Nos. 3, 5 and 6 of 2009 as the issue raised in all these appeals is common. For the purposes of this order, facts are being taken from CUSAP No.3 of 2009. The dealer-respondent imported old and used incomplete unserviceable photocopying machine incorporating Optical systems- Low duty and their parts GP Toner, Paper Deck Set, Drum u....

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....of Rs.2,55,000/- and a personal penalty of Rs. 1,50,000/- was also imposed. On appeal, the Commissioner recorded the finding that the dealer- respondent had imported the goods for the first time and did not mis-declare the description of the goods. Further a finding was recorded that there was no evidence highlighting the presence of intention to withhold the payment of duty. Accordingly redemptio....