TMI Blog1997 (4) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... mani, Member (T)]. This is an appeal against the Order dated 23-12-1988 passed by the Commissioner of Customs, Mumbai, by which he has determined the assessable value of used medical equipment Sonograph imported by the appellant at Rs. 1,38,000/- on which duty was to be levied. The appellant had declared the goods as gift from one Dr. Bharat B. Marolia and claimed clearance without import li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner in the adjudication order noted that the value of Rs. 1,38,000/- arrived at after giving depreciation was a fair value. He also found that the second hand goods imported required a import licence which the appellant did not possess. However, since the goods had been imported as free gift for personal use the Commissioner took a lenient view and allowed clearances of the goods on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal), M/s. Rakesh Press v. Collector of Customs, Bombay - 1985 (21) E.L.T. 140 (Tribunal) = 1985 ECR 646 (CEGAT) and Collector of Customs, Bombay v. Nippon Bearings (P) Ltd. - 1996 (82) E.L.T. 3 (S.C.) = 1997 (69) ECR 255 (S.C.). Shri Shah also argued that there is no evidence of any contemporary import of identical machines and in such circumstances the declared value should be accepted. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has to be on the basis of the condition of the machine at the time of import of other evidence led, regarding its acceptable value at the time and place of import. In this case the machine is stated to have been gifted by Dr. Bharat B. Marolia, who has given a certificate to that effect. The manufacturers of the machines M/s. General Electric have also issued a certificate dated 22-8-1988 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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