MANGALAM TRADERS Vs. COMMISSIONER OF CUSTOMS (PORT), KOLKATA

JUDGEMENT

(1.) HEARD both sides.

(2.) THE impugned goods are second -hand, old and used photocopiers imported by a trader in large quantity. The Adjudicating Commissioner has enhanced the declared value and has also imposed fine and penalty after confiscating the same.

(3.) WE have heard Shri Mohan Lal, learned Advocate at length on the issue of confiscability of the impugned goods. He also pleads for leniency in imposing of fine and penalty while stating that the Appellants are not challenging the enhancement in the value ordered by the adjudicating authority.