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2011 (8) TMI 950 - HC - CustomsImport - valuation and environmental concern - Import of Secondhand Digital Multifunction Printing and Copying Machines and secondhand Photocopier Machines and it accessories, parts and consumables. - Enhancement of duty -the third respondent and had issued the Standing Order No.13/2011, dated 14.6.2011 relating to the valuation of the second hand goods in general followed by note instruction, dated 14.6.2011 to all concerned specifically relating to the import of the old and used photocopiers and multifunction machines alone prescribing various modalities and cumbersome procedure. If these procedures are followed, the clearance of goods out of customs will become next impossible. It was stated that only the Central Board of Excise and Customs alone are competent to issue instructions with a view to maintain uniformity in assessment under Section 151-A of the Customs Act. Therefore, the Standing Ordrs and the note instructions issued by the third respondent are without jurisdiction. - held that:- Standing Orders and note instructions, do not call for any interference. - Decided against the importer.
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