2023 (12) TMI 691

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....L) Shri N. Viswanathan, Advocate for the Appellant Shri Harendra Singh Pal, Assistant Commissioner for the Respondent ORDER Order : [Per Hon'ble Mr. P. Dinesha] These appeals are filed by the importer- appellant against the common Order-in-Appeal C.Cus. No. 1835 & 1836/2013 dated 19.12.2013 passed by the Commissioner of Customs (Appeals), Chennai. 2.1 The present dispute lies on a very narro....

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....n enhanced rate. The difference is about Rupees two lakhs and the officer has given an option to redeem the same on the payment of redemption fine of Rs.5,00,000/- and Rs.10,00,000/- respectively, apart from penalty of Rs.2,00,000/- and Rs.5,00,000/- respectively under Section 112 (a) of the Customs Act, 1962. 4. It appears that the importer filed appeals before the first authority and the first ....

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....he Chartered Engineer which is placed on record. They said Chartered Engineer has not disputed that the goods in question were in fact used goods. At paragraph 2.6 of his report, the said engineer is giving an estimated new equipment value at the YOM; other than this, the said engineer has not considered any other similar goods which were imported at about the same time/date. 6.2 Moreover, as obs....