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2020 (4) TMI 278 - AT - CustomsValuation of imported goods - import of multi functional digital copiers - enhancement of value - restricted goods - import restrictions under notification No.31 (RE-2012)/2009-14 - Confiscation - redemption fine - penalty - HELD THAT:- Evidently, only photo copier machines and not multi functional digital copiers were restricted for import during the relevant period. Restriction on multi functional digital copiers came into force much later only w.e.f. 28.02.2013 - This issue has been decided by the Hon’ble High Court of Madras in the case of THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE VERSUS M/S. CITY OFFICE EQUIPMENT AND OTHERS [2013 (4) TMI 655 - MADRAS HIGH COURT] clearly holding that the restriction on import of second hand multi functional digital copiers come into force only from 28.02.2013 and not before - Therefore, the import of the goods in question was therefore not restricted and confiscation under section 111(d) needs to be set aside. Enhancement of value - HELD THAT:- The enhancement was marginal from US $23,855/- to US $30,030/-. The importer could have challenged this enhancement arguing that there is no evidence that they have mis-declared the value and hence the declared value must be accepted. However, they have chosen not to do so and paid the customs duty on the enhanced value. Mere acquiescence by the importer in order to expedite their clearances through customs does not form the evidence that the value has been mis-declared, more so when the enhancement was marginal - Confiscation as well as redemption fine set aside. Appeal allowed - decided in favor of appellant.
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