2003 (6) TMI 298

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..... pondent. [Order per : Justice K.K. Usha, President]. - This appeal is at the instance of the Revenue challenging the order passed by the Commissioner of Customs on 22-10-2000. Respondents herein imported second-hand Adast Dominant Offset printing machine under Bill of Entry dated 9-11-2000. The value of the machine declared was Rs. 10,85,600/-. The certificate was also produced to show that the .....

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..... re was no material before the Commissioner to come to a conclusion that the machine imported of 1991 make at ICD, Patparganj is one identical with the machine imported by the respondent. It is pointed out that the weight of the machine imported by the respondent was 9,500 kgs and in the case of previous clearance at ICD, Patparganj, the weight was only 7,000 kgs. 3. We are not inclined to ac .....

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