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2010 (9) TMI 181 - HC - CustomsMaintainability of appeal - appeal was filed without the opinion of Committee of Commissioners - assessee filed Bill of Entry for clearance of old and used main frames of photocopier machine - Objection was taken to the value of the machines and to their importability - After adjudication, the goods were confiscated with an opportunity to the importer to redeem the goods on payment of fine - Penalty was also imposed - Commissioner set aside the said order and held that the imported goods were capital goods and, therefore, did not require import licence - Held that: - as per the judgment of the Hon'ble Supreme Court in Atul Commodities Pvt. Ltd. v. Commissioner of Customs, Cochin, 2009 objection to importability was no longer valid - valuation, he is unable to show any error in the finding that the machines being second hand, their valuation could not be compared with the new machines - appeals are dismissed
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