CCE Vs. KAY PROMPT SOFTWARE P. LTD.

JUDGEMENT

(1.) Heard both sides.

(2.) The Revenue filed this appeal against Order -in -Appeal passed by the Commissioner (Appeals). The brief facts of the case are that the respondents made import of second -hand computers. The adjudicating authority confiscated the goods on the ground that the second -hand goods requires special import licence and ordered release of the goods on payment of redemption fine of Rs. Two Lakhs and personal penalty of Rs. 50,000 was also imposed. On appeal filed by the present respondents, the Commissioner (Appeals) reduced the redemption fine to Rs. 40,000 and set aside the penalty.

(3.) The contention of the Revenue is that the appellant contravened the provision of Import Export Policy by importing second -hand goods which requires special import licence. Therefore, the reduction in redemption fine and setting aside of the penalty is not sustainable.