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2024 (6) TMI 780
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....ssioner(AR) for the Respondent ORDER This is an appeal filed against Order-in-Original No.COC-CUSTM-000-COM-015-14-15 dated 06.06.2014 passed by the Commissioner of Customs, Cochin. 2. Briefly stated the facts of the case are that the appellant had filed two Bills of Entry for clearance of goods declaring as old and used Digital Multi Function Printers / Devices bearing No.5434974 dated 0....
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....s.7.00 lakhs was imposed on the appellant. Hence the present appeal. 3. None appeared for the appellant. Heard the learned AR for the respondent. 4. Learned AR for the Revenue has submitted that on the issue of quantum of fine and penalty is settled by various decision of this Tribunal wherein considering the enhanced value of the goods, imposition of fine and penalty has been directed to be....
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....held that when the value has been enhanced on the basis of certificate by the Chartered Engineer without market enquiry, the imposition of fine and penalty @ 10% and 5% taking note of the enhanced value would meet the ends of justice. In Navpad Enterprises case, the Tribunal at para 6 has observed as follows:- 6. On a very careful consideration of the issue, we find that the value declare....