TMI Blog1991 (4) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods as spares of printing machines and in respect of other consignments, a bill of entry was filed by M/s. Sarya Udyog Pvt. Ltd. declaring as spares of photo copier. The goods were supplied by the same supplier which came by the same vessel. The goods were sought to be cleared by the appellants under OGL in respect of parts of printing machines and produced additional licence of M/s. Sarya Udyog Pvt. Ltd. for spares of photo copier. On examination the imported goods were found to be parts of photo copier which make complete photo copying machines in SKD condition and not spare parts of the printing machine or photo copier as declared. Further it was found they were old not used and the importer could not submit any valid licence coverin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tta and the Tribunal decisions in the case of M/s. Sharp Machines Pvt. Ltd., Bangalore Another v. Collector of Customs, Bangalore [1990 (46) E.L.T.317 (Tri.) = 1989 (21) ECR 229] Kakar Toys Industries Another v. Collector of Customs, Calcutta [1990 (26) ECR 419] and Susha Electronics Industries v. Collector of Customs [1990 (47) E.L.T. 38 (Tri.) = 1989 (39) E.L.T. 585]. He said that parts in two consignments will not make of complete machines as some more parts such as paper feed section, developer unit etc. are required which are not included in the two consignments. Further the goods in question were not examined. He argued that photo copy machine is also a type of printing machine and as such there was no intention in misdeclaring as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act particularly with reference to Section 2(26) which reads as under : (26) importer", in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer." 7. He strongly relied upon the decision of the Supreme Court in the case of Sharp Business Machines Pvt. Ltd. v. Collector of Customs [1990 (49) E.L.T. 640 SC] and the decision of the Tribunal in the case of Shiva Shakti Enterprises v. Collector of Customs [1991 (52) E.L.T. 439] and urged that the goods imported by the appellants in the two bills of entry are to be clubbed together. Since there has been a clear misdeclaration of the description of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the two Bills of Entry is supported by the judgment of Supreme Court in the case of Girdharilal Banshidhar v. Union of India -1984 ECR 491: In the said case, the appellants were granted a licence to import iron and steel belts, nuts, set screws, machine screws and machine studs, excluding bolts, nuts and screws adopted for use on cycles. They imported nuts and bolts which were components of Jackson type single bolts and nuts". The importation of Jack type single bold oval plat belt fasteners was prohibited. Single bolt felt fasteners were composed of three components, viz. (i) a bolt, (ii) a nut and (iii) washers. The washers to, fit into the bolts and nuts imported by the appellants were found to have been separately imported by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assembled articles into India is prohibited. 10. The decisions cited by the appellant s counsel are not applicable to the present case as the facts are distinguishable. Further the Tribunal, relying on the ratio of the decision of Calcutta High Court in Collector of Customs v. Misony Electronic Works (supra) held that one has to look into the respective licence and not to the fact that if all the consignments covered by all the bills of entry are assembled together there will be complete machines. This view is no longer a good law in view of the observation made by the Supreme Court in the case of Sharp Business Machines Pvt. Ltd (supra). The relevant observation which is in para 12 of the judgment is reproduced as under : It is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valuation, we concur with the arguments of the appellant counsel that the burden lies on the Deptt. not only in bringing sufficient evidence on record, but also same should be disclosed to the other side for rebuttal while determining the value of the goods. Since this has not been done as contended by the appellants counsel and the contention of the appellants that M/s Macneill Mayor were not the local agents of the manufacturers and on the other hand, they have got some documentary evidence to show the relevant price of the similar imports have to be considered by the adjudicating authority. Hence we are remanding the matter to the concerned Deputy Collector on this limited issue to redetermine the value after giving an opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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