MARQUE ENTERPRISES Vs. CC, AMRITSAR

JUDGEMENT

(1.) THIS appeal has been filed against the order in appeal No. 104/Cus/LDH/08 dated 20.08.2008 passed by the CCE(A), Chandigarh, vide which the Commissioner (Appeals has upheld the imposition of penalty and redemption fine by the original adjudicating authority.

(2.) IN this case, it is seen that the appellant has imported 980 pieces of old and used monitors 17' from Germany. The goods were subjected to examination under first check procedure to ascertain physical condition of the goods and its relation to the declared value of the goods. On the basis of chartered engineer's certificate, the goods were found old and used CRT monitors size 17'. The year of manufacturer of these monitors was between 1999 -2004 and the market value of the said goods was found to be Rs. 8,23,900/ -. On the basis of the value proposed by the chartered engineer, the value of the goods were enhanced to Rs. 6,91,711/ - for assessment purpose. It was also noticed that since these old and used items required a licence under foreign trade policy 2004 -2009 and no licence was produced by the appellant and the goods were liable for confiscation, redemption fine and penalty. The adjudicating authority has confiscated the old and used CRT monitors size 17' valued at Rs. 6,91,711/ - under section 111(d) of the Customs Act, 1962. However, an option was given to redeem the same on payment of redemption fine of Rs. 1 lakh. A penalty of Rs. 2 lakh was also imposed on the appellant.

(3.) IT is also observed from the records that the appellant waived issue of show cause notice and agreed to the order in original passed by the Additional Commissioner indicating that they accepted the finding in respect of non availability of licence/permission of DGFT for import of old and used monitors of different brands and manufactured in different countries. The appellants also did not challenge the value arrived at by the chartered engineer. They have actually also waived personal hearing with the request to decide the case based on documents available on records. Market value was arrived at Rs. 8,23,900/ - and after granting abatement the goods were assessed at Rs. 6.91,711/ -.