BHAVANI ENTERPRISES Vs. COMMR. OF CUS., VISAKHAPATNAM

JUDGEMENT

(1.) THIS order disposes the following appeals :

(2.) THE issue in these cases is regarding the imposition of redemption fine and penalties in respect of the import of old/used Photo Copiers and Computers. The appellants herein had imported old/used Photo Copiers/Computers and filed a Bill of Entry for home consumption clearance. The importers at the time of filing the appeals submitted the invoice copies and all other documents in respect of the declared value. The Adjudicating Authority did not accept the value as declared by the appellants and subjected the goods for Chartered Engineers inspection and for valuation. The Chartered Engineer appointed by the revenue appraised the subject goods and gave certificate regarding the value of the goods. Importers accepted the said value of the goods and discharged the duty liability. The Adjudicating Authority passed an adjudication order and confirmed the enhancement of the value and held that the goods are liable for confiscation. Coming to such a conclusion, imposed the redemption fine and penalty in all these cases.

(3.) APPELLANTS aggrieved by such an order, preferred an appeal before the learned Commissioner (Appeals) and brought to the notice of the learned Commissioner (Appeals) that the imposition of redemption fine and penalty is not in accordance with the law as has been laid down by this Bench of the Tribunal and sought the reduction in the redemption fine. Learned Commissioner (Appeals) has come to the conclusion that imposition of fine and penalty is correct and upheld the order of the Adjudicating Authority and rejected the appeals.