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2013 (6) TMI 492 - AT - CustomsEnhancement of CIF value - import of consignment of old and used Canon Digital Multifunction Printing and copying Machines - ordered confiscation of the goods for import without licence and mis-declaration of the value, with an option to redeem the same on payment of redemption fine - also imposed penalty on the Respondent under section 112(a) - Held that:- As from the Minutes of the Technical Review Committee of Ministry of Environment and Forests held on 16.11.2011 it is clear that Government itself treated Digital Multifunction Printing and Photocopying Machines as different from Photocopying Machines and for this reason only, felt the need to mention the old and used Digital Multifunction Printing and Photocopying Machines in para 2.17 of the Foreign Trade Policy, as items restricted for import and accordingly w.e.f. 05.06.2012 para 2.17 of the Foreign Trade Policy was amended by adding old and used Digital Multifunction Printing and Photocopying Machin, in this para as the item restricted for import. It is, therefore, clear that during the period prior to 05.06.2012, the old and used Digital Multifunction Printing and Photocopying Machines could be import without any licence. See Shivam International case(2013 (3) TMI 408 - CESTAT BANGALORE) and also Anand Impex (2012 (4) TMI 68 - MADRAS HIGH COURT) and Sai Graphic System Vs. Commissioner of Custom (2013 (5) TMI 650 - MADRAS HIGH COURT). In favour of assessee. Incorrect value of the goods - Held that:- Difference between declared value and the value of the goods according to the Department is very small and as such no evidence has been produced by the Department that the declared transaction value is incorrect and or that the Respondent had made additional payment to the supplier over and above declared value the allegation of mis declaration of value is also without any basis. Revenue’s appeal dismissed.
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