COMMISSIONER OF CUSTOMS, COCHIN Vs. RAM IMPEX

JUDGEMENT

(1.) THIS appeal has been filed by Revenue against the Order -in -Appeal No. 01/2005 dated 29 -8 -2005 passed by the Commissioner of Customs (Appeals), Cochin.

(2.) THE respondents imported 108 pes. of Second Hand Photocopying Machines. Revenue proceeded against the importers on the ground that in terms of Para 2.17 of the EXIM Policy, the goods being restricted, require licence and hence, they are liable for confiscation. The declared value was also not accepted. The lower authority enhanced the value of the goods and also ordered confiscation of the impugned goods under Section 111(d) of the Customs Act, 1962. He imposed a redemption fine of Rs. 3,00,000/ - and a penalty of Rs. 1,50,000/ - under Section 112 of the Customs Act, 1962. The respondents approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the valuation adopted by the lower authority. However, with regard to the importability of Second Hand Photocopiers without licence, treating them as Second Hand Capital Goods, he relied on the Tribunals Larger Bench decision in the case of M/s. Atul Commodities and Others v. CCE, Cochin, Hyderabad - 2005 (184) E.L.T. 135 (Tri. -LB). In terms of the above said decision, the Commissioner (Appeals) held that there is no contravention of EXIM Policy. Therefore, he set aside the confiscation and imposition of fine and penalty.

(3.) REVENUE is aggrieved over the impugned order on the following grounds : -