NATIONAL COPIER EQUIPMENTS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Vide this appeal u/s 130 of the Customs Act, 1962 (for short 'the Act') the Appellant seeks quashing of Final Order dated 28.6.2013 (Annexure A-8), passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') dismissing Appeal No.C / 689 / 2008 filed by it while partially allowing Appeal No. C. / 664 / 2008 filed by the respondent.

(2.) Brief facts of the case necessary for adjudication of the appeal are that against value declared by the appellant of imported consignment of old and used frame of copier incorporating optical system , 2000 & 3000 series at Rs.14,09,535/-, vide bill of entry No.0016, dated 24.01.2008, the respondent on the basis of inquiry formed an opinion that the consignment consisted of different canon made model, that the value of the goods as per contemporaneous import data should be Rs.17,33,555/- and since the appellant had imported machines without getting licence from the authorities as required for import of second hand photocopier machines the same being restricted items in terms of para 2.17 of the Foreign Trade Policy (2004-2009), therefore, the goods were liable for confiscation u/s 111(d) of the Act besides appellant being liable to penal action u/s 112(a) of the Act. After considering the reply of the appellant to the show cause notice, the respondent by taking note of the fact that the appellant had been regularly importing goods without licence, imposed penalty of Rs. 17 lacs u/s 112(a) of the Act besides redemption fine of Rs.8.5 lacs vide order in original dated 15.5.2008 (Annexure A-4).

(3.) Aggrieved against the order passed by the respondent, the appellant filed an appeal before the Commissioner of Central Excise (Appeals), DelhiIII, who vide order dated 14.7.2008 (Annexure A-5) reduced the amount of redemption fine from Rs.8.5 lacs to Rs.4.25 lacs and penalty from Rs. 17.00 lacs to Rs.4.00 lacs.