2025 (12) TMI 1084

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....ills of entry dated 19.04.2017 and 27.11.2017. Revenue entertained an opinion that the import of second hand photocopiers was in violation of provisions of Para 2.31 of Foreign Trade Policy, 2015- 2020 and that they are liable for confiscation under Section 111(b) and (l) of Customs Act, 1962 and the importer is liable for penalty under Section 112 ibid. A Personal Hearing was held on 27.12.2017 and 01.01.2018; The Joint Commissioner of Customs passed two Orders-in-Original both dated 05.01.2018 holding the goods liable for confiscation, while giving an option to redeem the goods on payment of redemption fine equivalent to the re-assessed value of the seized goods while demanding duty under the reassessed value along with penalty of Rs. 20,....

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.... • Marque Enterprises, 2015 (329) E.L.T. 307 (Tri. Del.) • Bedy Associates, 2017 (349) E.L.T. 289 (Tri. Delhi) • Champion Photostat Industrial Corporation, 2021 (376) E.L.T. 394 (Tri. Del.) • Mahesh Steel Traders, 2025 (8) TMI 1663-CESTAT Chandigarh • JK Industrial Corporation, 2018 (9) TMI 937, CESTAT Chandigarh • MG Copiers, 2023 (8) TMI 563- CESTAT Bangalore • JJ Graphics, 2023 (8) TMI 566, CESTAT Bangalore • Accord Digitech, 2020 (12) TMI 647, CESTAT Bangalore • B.E. Office Automation Products Pvt. Ltd., 2019 (11) TMI 1091-CESTAT Chandigarh • B.E. Office Automation Products Pvt. Ltd., 2022 (2)TMI 367, CESTAT ....