J J Graphics Vs Commissioner of Customs (CESTAT Bangalore)
Introduction: The case of J J Graphics vs Commissioner of Customs (CESTAT Bangalore) revolves around the import of 244 units of used Multifunction machines. The dispute arose when the goods were subjected to examination by a DGFT approved Chartered Engineer, resulting in the assessment of their value at a different amount. This led to allegations of violation of various provisions of the law, prompting the imposition of penalties and fines.
Facts of the Case:
- Import by Appellant: J J Graphics imported 244 units of used Multifunction machines, declaring the value as USD 51575 equivalent to Rs.34,00,286/-.
- Reassessment by Chartered Engineer: The DGFT approved Chartered Engineer reassessed the value as Rs.42,49,780/-.
- Show Cause Notice and Adjudication: A notice was issued alleging violation of provisions, leading to an order on 23.08.2019, ordering absolute confiscation of goods and imposing a penalty of Rs.42,49,780/- under Section 112(a)(i) of the Customs Act, 1962.
- Appeal to Commissioner (Appeals): The Commissioner allowed redemption of goods on payment of appropriate redemption fine, but upheld the penalty.
- Present Appeal: Aggrieved by the order, the appellant filed an appeal before CESTAT Bangalore.
Appellant’s Arguments:
- Argued that goods were liable for confiscation.
- Pleaded for a reduction of fine and penalty to 10% and 5% on enhanced assessable value.
- Prayed for waiver of detention/demurrage charge due to undue delay of over six years.
Revenue’s Arguments:
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