9911796707
TMI Blog2004 (10) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... plete and the goods were found to be old and used as declared. On the basis of certain values in the report obtained from DRI, Kolkata the correct value of old and used copier machine was taken as : Model Declared C & F Price (FOB) Prices suggested by DRI Ascertained Value (20% Loading) Qty. (No. of pcs) Olivette 7041 175/- - 210/- 4 Olivette 7147 125/- - 150/- 9 Olivette 7141 175/- - 210/- 8 Olivette 8030 325/- - 390/- 3 Olivette 8040 375/- - 450/- 15 Olivette 8130 325/- - 390/- 9 Olivette 8521 250/- - & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trolly 5/- - 10/- 1 Fiery 10/- - 20/- 1 2. In view of the ascertained value being higher than the value declared, charges of gross undervaluation with the view of evading Customs duty along with infringement in terms of Para 2.17 of Import Export Policy, 2002-2007 was alleged since as per this para of second hand goods were restricted for import. 3. The Commissioner of Customs, vide the order impugned, held that the value of the goods be increased from the declared value of Rs. 17.29 lakhs to Rs. 21.05 lakhs on the basis of the investigation report of DRI, Kolkata for similar models were said to be have valued at those prices. The goods were accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of the goods. The plea that the appellant were under bona fide belief that said import are permissible to be imported under the policy, without a specific licence is to be upheld, since they rely on in this Tribunal Order Nos. 563-564/2004-NB(A) dated 8-6-2004 [2004 (171) E.L.T. 460 (T)] certified on 21-6-2004. In this case of Be Office Automation Pvt. Ltd. and wherein it has been held that Photocopier Machines were not consumer goods and confiscation of second hand photocopier machines imported was set aside. In this view, of the unsettled position we would give the benefit of doubt to the importers in the present case and order that as the confiscation under Section 111(d) be set aside. 5. When confiscation under Sections 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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