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2017 (9) TMI 1136 - AT - CustomsValuation of imported machines - CD Replication machines - mis-declaration - principle of equality and equal protection - Held that: - there was typographical error in declaring Euro 22 lakhs plus as valuation, which is impossible. It shows casualness and careless attitude on the part of the adjudicating authority - in the case of other importers, the same item was valued at 2,10,000 Euro at the same time - By keeping in mind the principle of equality and equal protection of the law, the same treatment will have to be given in the assessee’s case when the exporter’s machine and export are at par - the adjudicating authority directed to compute the valuation of each machine @ of 2,10,000 Euro and demand the balance customs duty as per law. Regarding the penalty, the same may be made equal to the difference of the duty amount. Appeal allowed in part by way of remand.
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