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2019 (3) TMI 54 - AT - CustomsValuation of imported goods - straw applicator 30 - bent foil treator - old and used goods or not? - value enhanced based on contemporaneous data - Held that:- At different places, averments are made that the goods are ‘old and second hand’ and also that these machines are ‘new.’ - We, therefore, do not find that the certificate to be a credible evidence of the condition of the goods. Nevertheless, the report of the examination by the docks unit is available and nothing has been brought on record to controvert the finding therein on behalf of the appellant herein - thus, the goods are not ‘second hand’ as claimed by the appellant. Determination of the value of the goods - Held that:- The value adopted for assessment ‘straw applicator’ has not been challenged and it is only the finding on the condition that has been contested along with the ‘judgement’ by which ‘bent foil treator’ has been re-assessed. With our finding of goods not being ‘second hand’, the absence of challenge to the enhanced value of ‘straw applicator’ renders a finality to the assessment. The impugned order has relied upon on import whose applicability has not been controverted with acceptable evidence to the contrary - Insofar as ‘bent foil treator’ is concerned, the enhancement suffers from incompatibility with the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. The valuation adopted for ‘straw applicator 30’ alone survives. The adoption of enhanced value is based on an examination report of the customs officials. There is nothing on record to evidence that there has been a deliberate misdeclaration on the part of the importer and, even if the consequence of such mis-declaration may have benefitted them, that does not provide sufficient grounds to invoke section 111(m) of Customs Act, 1962. The interest of justice would be best served by setting aside the confiscation and penalty - the appeal is allowed except to the extent of confirming the duty liability arising from the enhanced value of ‘straw applicator 30’ - appeal allowed in part.
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