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Showing contexts for: multifunction printer in Kolkata(Port) vs Excel Digiprints Pvt Ltd New Delhi on 24 February, 2025Matching Fragments
3. With the consent of both the sides, the appeal is also taken up today for disposal.
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. Excel Digiprints, 4732/21, Dayanand Road, Daryaganj, New Delhi - 110 002, filed two Bills of Entry viz. 9263516 dated 11.04.2017 and 2334061 dated 06.07.2017 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 Commissioner of Customs (Port), Appraising Group-V, Custom House, Kolkata vide Orders-in-Original dated 20.04.2017 and 20.07.2017 respectively. The respondent challenged the said 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 value.