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2016 (12) TMI 1158 - CESTAT MUMBAIValuation - enhancement of value - Mis-declaration of quantity of goods - import of 46 units of old and used cannon photocopier machines - Held that: - As regard the enhancement of value done by the adjudicating authority, we find that sole basis for enhancement of value is based on the value suggested by DRI which relates to some other investigation. It is also observed that the Adjudicating authority accepted the price suggested by the DRI but did not bother to call for the basic evidence from where the DRI has obtained the price. Therefore price suggested by the DRI should not have been applied for enhancement of the impugned goods. Moreover goods imported is a second hand photocopier. Every second hand goods varies from each other depending upon the duration of use, manner of use and condition of the machine therefore price of one second hand goods cannot be applied to other second hand goods without ascertaining the physical parameter of both the machine - enhancement of the value is arbitrary and without any basis hence the same is not sustainable. As regard the issue of mis-declaration of the quantity of the goods, we find that though in some of the model, quantity declared and the actual quantity are different but total quantity of the photocopier imported and declared by the importer are matching i.e. 46 number of photocopiers. We also find that in the discrepancy of the quantity in one model, it was observed that value declared in both the case is same therefore it cannot be said that appellant has intentionally mis-declared the quantity of goods. The photocopier is capital goods and importable freely therefore there is no violation of provision of policy - the enhancement of value and mis-declaration held by the lower authorities are not sustainable - appeal allowed - decided in favor of appellant.
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