9911796707
TMI Blog2006 (11) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... et 4/5 used printers and 1160 Nos of Dot matrix used printers. On two counts proceedings were initiated against the appellants. Used goods which are second-hand require specific licence for import as per part 2.17 read with Para 2.33 of the Foreign Trade Policy 2004-2009. As the appellants had not submitted the specific licence, the goods have been imported contrary to the import policy provisions and are liable to confiscation under Section 111D of the Customs Act, 1962. Further, the value declared by the appellant was not accepted. The adjudicating authority redetermined the value of the goods at Rs. 38,66,701/- for purpose of assessment of Customs duty. He confiscated the impugned goods under Section 111D of the Customs Act but gave an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l subsequent decisions. (2) Tolin Rubbers Pvt Ltd. v. CC Cochin [2004 (163) E.L.T. 289 (S.C.)] (3) Mirah Exports Pvt. Ltd. v. CC [1998 (98) E.L.T. 3 (S.C.)] (4) Valdilal Dairy International Ltd. v. CC Bombay [2005 (180) E.L.T. 436 (S.C.)] (5) Jindal Strips Ltd. v. CC New Delhi [2001 (133) E.L.T. 570 (Tri-Del.)] (6) Om Shiv Enterprises v. CC Chennai [2003 (160) E.L.T. 202 (Tri-Che)] (iv) The second-hand printers are freely importable as has been held in the orders passed by the Commissioner (Appeals) (Order-in-Appeals No. 28 and 29/2004 (H-II) Cus. dated 31-3-2004) (v) & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;We have gone through the records of the case carefully. The adjudicating authority has not accepted the transaction value on account of certain discrepancies between the invoice quantity and the actual quantity verified by the customs. Based on the market value, the value has been assessed. Even though the importer produced Chartered Engineer's certificate, the same has not been accepted by the adjudicating authority on the ground that the same was based on website for valuation of the goods. He has adopted the valuation by BSI Inspectorate Engineer. He has stated that even though the assesse was allowed to cross-examine the BSI Inspectorate Engineer, he has failed to utilize the opportunity. In these circumstances, the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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