RAJESWARI GRAPHICS Vs. COMMISSIONER OF CUS. (A), BANGALORE

JUDGEMENT

(1.) THIS appeal arises from OIA No. 109/2004 dated 15 -10 -2004 confirming the OIO No. 148/2004 dated 1 -10 -2004 passed by the Additional Commissioner of Customs. The appellants had imported used Photocopier Copying Assembly without obtaining licence under the Export -Import Policy. Therefore, the goods were confiscated and allowed to be redeemed on payment of fine and penalty. The value of the goods have been found to be Rs. 11,98,870/ - and RF of Rs. 2,40,000/ - and penalty of Rs. 3,60,000/ - have been imposed. The Commissioner has not granted any benefit on this.

(2.) NOTICE has been issued and the appellants have not responded to the notice. However, this matter has been adjourned on a number of occasions and further adjournment cannot be granted.

(3.) THE learned JCDR submits that the order of confiscation has been upheld in similar imports by this Tribunal as in the case of Rex Printing Press v. CC, Kolkata - 2005 (184) E.L.T. 73 (Tri. -Bang.). He submits that the Tribunal has granted relief only with regard to the quantum of RF and penalty to the extent of 10% and 5% respectively in the light of the earlier judgments rendered by the Tribunal. Therefore, he submits that the assessee, at best, can get the relief only on this ground. However, that is also contested by the Revenue. He leaves the matter to the discretion of the Bench.