TMI Blog2002 (1) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : K.K. Bhatia, Member (T)]. The appellants imported a second hand machine and filed a Bill of Entry bearing No. 248217, dated 31-7-2001 at the ICD, Tughlakabad. The description of the machine as declared in the Bill of Entry was a second hand high speed Bobst Universal Folder Gluer Media 68 carton making machine. The assessable value was declared as Rs. 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28-2-2001 observed that the importers could not obtain any information from the manufacturer evidencing the year of manufacture of the machine as 1993, therefore, they have accepted the observation of the department regarding the age of the machine being more than ten years old and requested for a lenient view. The Commissioner has observed that two of the components are integral parts of the mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 11 lakhs. He has further imposed a penalty of Rs. 1 lakh on the party under Section 112(a). 2. This appeal is against the impugned order of the Commissioner. We have heard Shri R. Parthasarathy, Advocate for the appellants and Shri R.C. Sankhla, JDR for the respondents. The fact that two of the vital components of the imported machine bore the years of their manufacture as 1989 and 1988 respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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