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.

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