CESTAT reduces Redemption Fine & Penalty for imported used multifunction machines

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 ...