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TMI Blog2005 (1) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : T.K. Jayaraman, Member (T)]. - The issue to be considered in this appeal is a question of fact and not of law. The appellant imported a special purpose machine from M/s. Inova Germany. The appellant is a 100% subsidiary of M/s. Guhring GmbH Germany, The design of the machinery has been carried out by M/s. Guhring GmbH Germany. The design and the technical specifications were given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 11-5-2000. Consequently the Adjudicating Authority added the design and testing charges to the assessable value invoking Rule 9(1)(b)(iv) of the Valuation Rules, 1988. He held that the goods are confiscable under Section 111(m) of the Customs Act as the appellants suppressed the facts. Redemption fine of Rs. 1,40,000/- was imposed. A penalty of Rs 10,000/- under Section 112(a) of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when queries were made by the Revenue regarding the design and testing charges it was revealed that the appellants did not pay any design/testing charges to their principals. However, the foreign suppliers in their letter dated 29-9-2000 have indicated the cost details in the following manner. Lokanath Complex 1380/8/2, Hosur Road Singasandra Bangalore - 580088 India Your ref. Our ref. H. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... German origin. INOVA Prazisonsworkzeug-GmhH Koonad Lebberz Sd/- Wit bitten um Zahlung auf folgendcs Konto: Deutsche Bank Albsladt BLZ 653 700 75 Konto Nr. 199 828 INOVA Prazisionswerkzeug-GmbH JakobstraBc 16 D72458 Albstradt. Ebingen Ph. : (0 74 31) 36 50) Fax (0 74 31) 5 4116 4. A perusal of the above documents shows that the design and testing charges to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot discharged its onus of proving that the appellant has furnished wrong information. The Adjudicating authority has ignored the evidence produced by the Appellant and based his conclusions on assumptions and presumptions, not backed by any authority of law. Hence the O-I-O has no merit when the design charges have already been included in the invoice value. There is no need to include it again. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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