M/S. City Art Printers Vs. Commissioner of Customs and Central Excise, Trichy - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Sep-29-2009 |
| C/271 of 2003 & C/272 of 2003/MAS |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| M/S. City Art Printers |
| Commissioner of Customs and Central Excise, Trichy |
| Sh. A.K. Jayaraj, Adv. Sh. T.H. Rao, SDR |
.....over 10 years old. the decision of the madras high court in the case of cc, tuticorin vs. sai copiers [2008 (226) elt 486 (mad) relied upon by the ld. counsel for pleading for reduction of fine to 15% and penalty to 5% is not applicable for the reason that, in the sai copier case (supra) there is no misdeclaration of the imports. we, therefore, do not accept the contention for such a drastic reduction in fine and penalty. however, in the totality of the facts and circumstances of the case and having regard to the value of the imported machines, we reduce the redemption fine in appeal c/271/03 to rs.1,50,000/- and penalty to rs.75,000/- (rupees seventy five thousand only) and in appeal no.c/272/03 redemption fine is reduced to rs.2,50,000/- and penalty reduced to rs.1,50,0000/- (rupees on lakh fifty thousand only) . 3. the appeals are thus partly allowed in the above terms.
Per Jyoti Balasundaram
In both appeals the challenge is to the quantum of fine imposed in lieu of confiscation of imported used colour offset printing machine and the quantum of penalty imposed.
2. We have heard both sides. We find that the year of manufacture was misdeclared for the purpose of bypassing the provision relating to the requirement of licence for import of used items over 10 years old. The decision of the Madras High Court in the case of CC, Tuticorin Vs. Sai Copiers [2008 (226) ELT 486 (Mad) relied upon by the ld. Counsel for pleading for reduction of fine to 15% and penalty to 5% is not applicable for the reason that, in the Sai Copier case (supra) there is no misdeclaration of the imports. We, therefore, do not accept the contention for such a drastic reduction in fine and penalty. However, in the totality of the facts and circumstances of the case and having regard to the value of the imported machines, we reduce the redemption fine in appeal C/271/03 to Rs.1,50,000/- and penalty to Rs.75,000/- (Rupees seventy five thousand only) and in Appeal No.C/272/03 redemption fine is reduced to Rs.2,50,000/- and penalty reduced to Rs.1,50,0000/- (Rupees on lakh fifty thousand only) .
3. The appeals are thus partly allowed in the above terms.