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2024 (5) TMI 812 - CESTAT BANGALOREDetention of imported item - restricted goods - import of Multi-Function Devices (Digital Photocopiers and Printers) - violation of the Foreign Trade Policy, 2015-2020 framed under Sections 3 and 5 of the Foreign Trade Act and the Wastes Management Rules - Absolute Confiscation - Penalty - HELD THAT:- We find that the issue is no more res-integra. The issue regarding confiscation of used Digital Multifunctional machine was considered by various authorities including the Hon’ble Supreme Court in the matter of Commissioner of Customs Vs. M/s Atul Automation Pvt. Ltd. 2019 (1) TMI 1324 - SUPREME COURT and Digital Express 2020 (10) TMI 184 - KARNATAKA HIGH COURT. In the absence of any evidence regarding margin of profit, it is settled that, such goods can be allowed to be redeemed on payment of redemption fine of 10% of enhanced value and penalty of 15% of the enhanced value. Thus, there is no infirmity in the order of allowing release of goods subject to payment of fine and penalty as held by Appellate authority. It was not the case of Commissioner (appeals) that goods in the case were not liable for confiscation, since they are imported in violations of various non-tariff provisions of Customs Act and other Statutory provisions. Thus, appeals are partially allowed and upheld the order of confiscation. However adjudicating authority is directed to release the goods imported under Bill of Entry No. 3626892 dated 16.10.2017 to respondent on payment of appropriate Customs duty on enhanced value and on payment of redemption fine of Rs. 3,70,000/- and penalty of Rs. 1,85,000/-. Similarly, adjudicating authority is directed to release the goods imported under Bill of Entry No. 3504084 dated 05.10.2017 to respondent on payment of appropriate Customs duty on enhanced value and on payment of redemption fine of Rs. 3,00,000/- and penalty of Rs. 1,50,000/-. In the result the appeals are allowed partially subject to the above conditions.
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