TaxTMI 
TaxTMI 
2004 (12) TMI 452
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....Respondent. [Order per : S.S. Kang, Vice-President]. -  Common issue is involved in these appeals, therefore, they are being taken up together. 2. The appellants made import of old and used main frame assemblies of photocopier. The appellant filed Bills of Entry. The declared value was not accepted by the Revenue and on the basis of Chartered Engineer Certificate, the value of the goo....
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....d and used parts of photocopier and cannot form complete photo copy machine and do not have functional characteristic. The year of manufacture is not available on any of the main frame assembly and these main assemblies are 5 to 6 years old. The contention is that there is no evidence on record to show that the appellant had paid over and above the invoice value. The appellant relied upon the deci....
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....tion that there is any special relationship between the exporter and the appellant which prove the fact that value was suppressed to evade payment of duty. In similar circumstances, the Tribunal in the decision relied upon by the appellant set aside the enhancement of the value on the basis of Chartered Engineer certificate in respect of old and used goods. In view of the above decision of the Tri....