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TMI Blog2009 (6) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. - The appellant had filed a bill of entry dated 19-10-07 seeking clearance of moulds imported for manufacture of refrigerators. The bill of entry, wherein the total value declared was Rs. 57,89,290.06, was filed under EPCG scheme. The relevant EPCG licence was also produced by the party. Upon physical examination, the goods were found to be 'old' and 'used' and 'reconditioned'. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved show-cause notice, the Commissioner took up the case for adjudication. Accordingly, after giving them an opportunity of being heard, the Commissioner passed the following order. "ORDER 9. I confiscate the goods imported vide B/E no. 957807 dated 19-10-2007 under Section 111(iii) of the Customs Act, 1962. However, I permit the importer, M/s. L.G. Electronics India Pvt. Ltd. to redeem the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he instance of the customs authorities, EPCG scheme did not differentiate between new capital goods and old ones inasmuch as either of these could be imported under that scheme. In the circumstances, the finding of misdeclaration of description of goods is of no consequence. It is also submitted that enhancement of value was ordered only in respect of two items of import (items 5 & 6 in the bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... add words like "old" and "used" in the bill of entry is inconsequential. In this view of the matter, I hold that there was no misdeclaration of description by the appellant. Admittedly, only two out of seven items of the import were taken up for enhancement of value. In respect of other items, the declared value was accepted. In other words, the finding of misdeclaration of value could, if at all, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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