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2. Briefly stated the facts of the case are that the appellant had filed two Bills of Entry for clearance of goods declaring as old and used Digital Multi Function Printers / Devices bearing No.5434974 dated 08.05.2014 and No.5513185 dated C/23122/2014 16.05.2014. The consignments were examined on first check basis at CFS Petta along with Chartered Engineers from M/s. Bureau Veritas (India) Pvt. Ltd. to ascertain the nature and value of the goods. Based on examination of the goods, the Chartered Engineer assessed and enhanced the value to Rs.95,38,626/-. Since the goods were imported in contravention of para 2.17 of the Foreign Trade Policy 2009-14 'import of second hand goods (other than capital goods) and the goods are classified under restricted category, the same were directed to be confiscated under Section 111(d) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development & Regulation) Act, 1992 with an option to redeem the same on payment of fine of Rs.17.00 lakhs. Also penalty of Rs.7.00 lakhs was imposed on the appellant. Hence the present appeal.