Custom, Excise & Service Tax Tribunal
M/S. Cann Photocopiers (India) Pt. Ltd vs Commissioner Of Customs, Tuticorin on 6 October, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
C/544/2006 & C/556 to 559/2006 and C/570/2006
(Arising out of Orders-in-Original No.172/2006 dated 24.8.2006; No. 237/2006 dated 2.11.2006; No. 191/2006 dated 15.9.2006; No.192/2006 dated 15.9.2006; No. 193/2006 dated 15.9.2006 and No. 249/2006 dated 16.11.2006 all passed by the Commissioner of Customs, Tuticorin)
1. M/s. Cann Photocopiers (India) Pt. Ltd.
2. M/s. Marvel Copiers Systems
3. M/s. Sagar Enterprises
4. M/s. Rajeswari Graphics
5. M/s. Rajeswari Graphics
6. M/s. Cann Photocopiers (India) P. Ltd. Appellants
Vs.
Commissioner of Customs, Tuticorin Respondent
Appearance Sh. A.K. Jayaraj, Advocate for the Appellants at Sl. No. 1 & 2 Sh. M. Karthikeyan, Advocate for the Appellants at Sl.No.3 to 6 Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Honble Shri Madhu Mohan Damodhar, Technical Member Date of Hearing / Decision: 06.10.2016 Final Order Nos. 41781-41786 / 2016 Per D.N. Panda There is no dispute that the old and used photocopier was imported after 19.10.2005. In such circumstances, the goods being declared as restricted goods, confiscation was warranted and that has been done.
2. Learned Advocates appearing for the above appellants submit that the valuation made by the Chartered Engineer was little over what was declared by the appellants, as such the redemption fines and penalties imposed on the appellants are exorbitant.
3. Considering the life of the machine and its utility, the redemption fines and penalties imposed in the following cases are reduced to in the manner indicated in the below:
Appeal No. Redemption fine Imposed Penalty Imposed Redemption fine reduced to Penalty Reduced to C/544/2006 3,30,000/- 1,45,000/- 2,25,000/- 1,00,000/- C/556/2006 3,90,000/- 2,20,000/- 2,50,000/- 1,50,000/- C/557/2006 3,70,000/- 1,70,000/- 2,50,000/- 1,00,000/- C/558/2006 3,15,000/- 2,60,000/- 2,25,000/- 1,50,000/- C/559/2006 3,20,000/- 2,55,000/- 2,25,000/- 1,50,000/- C/570/2006 3,80,000/- 2,25,000/- 2,50,000/- 1,50,000/-
4. In the result, all the appeals are partly allowed. (Dictated and pronounced in open court) (MADHU MOHAN DAMODHAR) (D.N. PANDA) Technical Member Judicial Member Rex 2