Custom, Excise & Service Tax Tribunal
Sri Sabare Enterprises vs Commissioner Of Customs on 5 January, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH CHENNAI Appeal No.C/214/2007 [Arising out of Order-in-Appeal C.Cus.No.136/2007 dated 28.2.2007 passed by the Commissioner of Customs (Appeals), Chennai] Sri Sabare Enterprises Appellant Versus Commissioner of Customs, Chennai Respondent
Appeal Nos.C/218/2007, C/219/2007 & C/235/2007 [Arising out of Order-in-Appeal C.Cus.No.205-207/2007 dated 28.3.2007 passed by the Commissioner of Customs (Appeals), Chennai] Imaging Solution Appellant Versus Commissioner of Customs, Chennai Respondent Appeal No.C/220/2007 [Arising out of Order-in-Appeal C.Cus.No.167/2007 dated 16.3.2007 passed by the Commissioner of Customs (Appeals), Chennai] S & S International Appellant Versus Commissioner of Customs, Chennai Respondent Appearance:
Shri Michael Raj, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent CORAM :
Honble Shri D.N. Panda, Judicial Member Hon'ble Shri Madhu Mohan Damodhar, Technical Member Date of hearing / decision : 05.01.2017 FINAL ORDER No.40047-40051/2017 Per D.N. Panda Appeal Nos.C/214, 218, 219, 235/2007 In these cases, there was import of old and used photocopiers after 19.10.2005, the date on which said goods became restricted goods. Para-21 of the judgement in the case of Atul Commodities Pvt. Ltd. - 2013 (235) ELT 385 (SC) held that photocopier came in restricted list, w.e.f . 19.10.2005. Accordingly, restricted goods so imported were liable to confiscation when not followed by the import permission/licence. The present batch of cases are in the category of importer after 19.10.2005.
2. At this stage, it is the submission on behalf of the appellant that redemption fine and penalty imposed are unreasonable and abnormal.
3. We make it clear that by this order that we do not create a precedent proposing profit margin or percentage in fixing the redemption fine and penalty having been guided by the ratio laid down by the Apex Court in the case of CC Mumbai Vs Mansi Impex 2011 (270) LT 631 (SC).
4. Keeping in view the market value of the goods in question and also of enhancement made by the adjudicating authority, the redemption fine and penalty are reduced to the extent indicated in the table below as noted against each appeal :
S.No. Appeal No. Appellant Redemption Fine Reduced to Rs.
Penalty Reduced to Rs.
1.
C/214/2007 Sri Sabare Enterprises 2,92,840/-
97,613/-
2. C/218/2007 Imaging Solution 2,17,851/-
72,617/-
3. C/219/2007 Imaging Solution 1,32,152/-
44,051/-
4. C/235/2007 Imaging Solution 2,43,810/-
81,270/-
5. With the aforesaid direction, all the above appeals are partly allowed in so far as reduction of RF and penalty are concerned. Appeal No.C/220/2007
6. So far as Appeal No.C/220/2007 is concerned, this case relates to import of old and used laptops (40 pieces), old and used 15" monitors (990 pieces) & 17" Monitors (1007 pieces) which is also in the restricted list after the above said date. We enquired the date of manufacture of these goods and the age thereof. We are fully satisfied that the goods have still useful life. In absence of any contraction to the Revenues stand, order of confiscation by the adjudicating authority is confirmed. Appellant prays for reduction in redemption fine and penalty keeping in view the market value of the goods in question as well as condition of the goods.
7. Considering the totality of facts and circumstances of the case, it is considered proper that, keeping in view the life of the goods and also usability and also the market value of the goods being remained uncontroverted, we do not find any scope to grant any concession in redemption and penalty, Accordingly this appeal is dismissed.
(Dictated and pronounced in open court)
(MADHU MOHAN DAMODHAR) (D.N.PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
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