M/S Bhagwan Electro Pho Copiers, 1 vs Commissioner Of Central Excise on 20 November, 2014
Bang) and Bhavani Enterprises Vs.
Commissioner of Customs 2010 (262) E.L.T. 536. In the last
case, it was ordered that redemption fine shall not be in excess of
15% of the value of imported goods, whereas penalty of 5% of
value on imported goods as certified by chartered engineers was
upheld. It may be noticed that in these three cases cited by the
appellant, there was import of second hand photocopier machines
etc.; so is the case in the present appeals.