Custom, Excise & Service Tax Tribunal
Commissioner Of Customs (General) vs City Office Equipments Pvt. Ltd on 21 September, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT No. I Appeal No. C/467, 468/06 (Arising out of Order-in-Original No. 33/2005/CAC/CC/DSS dated 05.05.2005 passed by Commissioner of Customs (General) CFS (Mulund), Mumbai) For approval and signature: Honble Mr. M.V. Ravindran, Member (Judicial) ================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
Commissioner of Customs (General) Mumbai Appellant Vs. City Office Equipments Pvt. Ltd. M.M. Enterprises Respondent Appearance:
Shri S.J. Sahu, Asst. Commr (AR) for appellant None for respondent CORAM:
Honble Mr. M.V. Ravindran, Member (Judicial) Date of Hearing: 02.09.2016 Date of Decision: 02.09.2016 ORDER NO Per: M.V. Ravindran When these two appeals are called out none appeared for the respondents. Since the matter is of 2006, I take up the appeals for disposal.
2. These appeals are filed by Revenue against order-in-original No. 33/2005/CAC/CC/DSS dated 05.05.2005 vide which the adjudicating authority has enhanced the value of the imported secondhand photocopier machines and held that the goods are liable for confiscation and redeemable on payment of redemption fine and penalty. It is the case of the Revenue that redemption fine imposed is only 4.45% of the declared value. It is also the case of the Revenue that the yardstick for redemption fine is 25% of the value of the enhanced value.
3. Even if it is assumed that redemption fine should be imposed 25% of the enhanced value and 10% as penalty the total amount that can be accrued is than Rs.10 lakhs which is less than the threshold limit for entertaining the appeal of the Revenue as per new litigation policy, monetary limit of Rs. 10 lakhs is fixed, for filing the appeal before the Tribunal. Accordingly, I dispose of both the appeals summarily as per the new litigation policy.
(Dictated in Court) (M.V. Ravindran) Member (Judicial) nsk 1 3 Appeal No. C/467, 468/06