M/s. Mani Exports vs CC, New Delhi

Investigation has clearly brought out the case against the appellant that the goods imported by it were old and used monitors and desktop computer.

The appellant failed to submit original catalogue, chartered engineer's certificate and the documents regarding proof of age and country of origin. The

goods were confiscated for violation of section 111(d) 111(m) of Customs Act, 1962 (hereinafter referred to as “the Act). Redemption of such

goods was allowed subject to deposit of redemption fine of Rs.3.60 lakh under section 125 of the Act and penalty of Rs.50,000/- under section 112 of

the Act. So also there was fine of Rs.20,000/- imposed on the appellant for misdeclaration of the goods.

Ld. Commissioner (Appeals) reduced redemption fine from Rs.3.80 lakhs to Rs.3 lakhs, but confirmed the penalty.

It is the submission of the appellant that redemption fine imposed is higher, so also penalty.

Record reveals that goods imported require licence, being old and used. Such licensing regulating was within the knowledge of the appellant.

Therefore there should not be misplaced sympathy to further reduce redemption fine beyond grant of appellate order. Therefore, we dismiss the

appeal and uphold appellate order.

(Dictated & pronounced in the open court)