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Showing contexts for: multifunction printer in Kolkata(Port) vs Gee Kay Computers on 24 February, 2025Matching Fragments
4. The Revenue is in appeal against the impugned order wherein redemption fine and penalty were reduced to 10% and 5% of the assessed values respectively.
4.1. The facts of the case are that the respondent, M/s. Gee Kay Computers, B-7, Prabhat Kiran Building, Rajendra Place, New Delhi - 110 008, filed six Bills of Entry viz. Nos. 2997110 dated 14.08.2013, 2124452 dated 16.06.2017, 2079893 dated 13.06.2017, 8511293 dated 10.02.2017, 8564770 dated 15.02.2017 and 9895564 dated 30.05.2017, for import of "Old and Used Digital Multifunction Printer and Copying Machines with standard accessories and attachment", which were assessed after value enhancement, confiscation, imposition of redemption fine and penalty under the Customs Act, 1962 by the Ld. Joint/Additional Commissioner of Customs (Port), Appraising Group-V, Custom House, Kolkata. The respondent challenged the assessment orders before the Ld. Commissioner (Appeals), who vide the impugned order, has reduced the redemption fine to 10% and penalty to 5% of the assessed values.