COMMR. OF CUS. (EXPORT) Vs. SRI VENKATESWARA ENTERPRISES

JUDGEMENT

(1.) The Revenue has filed the above Civil Miscellaneous Appeals challenging the common order of the Tribunal, wherein the Tribunal declined to interfere with the order of adjudication passed by the respective Commissioner (Appeals), who reduced the quantum of redemption fine and penalty in the case of import of old and used digital multifunction printing machines/photocopiers, which came to be confiscated on the ground of restricted goods requiring licence. The respondent in all these cases imported old and used digital multifunction printing machines and filed bills of entry in respect of each machinery. The Revenue took the plea that as per the trade policy 2004-2009, import of photocopier machine was restricted and required import licence. The goods were subjected to verification by the customs authorities and according to the Revenue, the importers have admitted that they did not have any import licence and they requested for adjudication. In most of the cases, without issuing show cause notice, orders-in-original were passed, in which value was enhanced based on the Chartered Engineer's Certificate, whose value was accepted by the importers and the goods were thereafter confiscated and were allowed redemption of the goods on payment of fine and penalty. On appeal by the importers, the Commissioner (Appeals) reduced the quantum of fine and penalty. It appears that none of the importers have challenged the order of confiscation. Aggrieved by the order of the Commissioner (Appeals), the Revenue challenging that portion of the order reducing the quantum of fine and penalty filed appeals before the CESTAT.

(2.) The Tribunal, by a common order (2014 (313) E.L.T. 234 (Tri.-Chen.)) dismissed all the appeals holding that the Revenue has not made out any case for enhancement of fine and penalty imposed and upheld the order of the Commissioner (Appeals).

(3.) As against the order of the Tribunal, the Revenue has filed the present Civil Miscellaneous Appeals raising the following substantial questions of law: