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2018 (5) TMI 1429 - AT - CustomsValuation of imported goods - old and used second hand Krupp Hydraulic Truck Mobile Crane - enhancement of value based on the printout taken from website contending for the similar machine - Held that: - except the discrepancy pointed out by the Customs Authority all other information is tallying with invoice such as make model, country, year of manufacturing etc. Therefore, the certificate cannot be brushed aside straight away. However from such discrepancy, it cannot be established that the value declared by the appellant is incorrect, even if the certificate is not considered to be authentic. The Revenue has relied upon the website printout however on comparison the details given in the website printout and the invoice of the supplier in the case of appellant’s import there are many differences. It cannot be said that the machinery shown in the crane network website and the machine imported by the appellant are same. Therefore there is absolutely no basis available with the Customs on which the value could have enhanced - the impugned order enhancing the value, demanding the differential duty and confiscating the goods has no basis and is set aside - Since the demand itself does not exist, there is no question of penalty under Section 114A. Appeal allowed - decided in favor of appellant.
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