TMI Blog2009 (7) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri Hemant Bajaj fairly agrees that licence is required to import second hand photo copier. But he argues that the Appellant although had no license to import such goods, what that was imported was not under-valued. According to him, when there is no significant discrepancy in the value, that should not have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 3. Heard both sides and perused the record. 4.1 There is no disagreement by both the sides that import licence is pre-requisite for bringing second hand photo copier machine to India. In absence of such licence with the Appellant, the Appellant was bound to suffer consequence of Adjudication. But the Appellant s grievance being that the value of import was exorbitantly enhanced, that only c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence and NIDB data not being confronted to Appellant for rebuttal, the Appellant is entitled to the benefit of doubt on valuation. Accordingly, the valuation declared by the Appellant calls for no disturbance for the purpose of re-calculation of the duty liability. 5. Record exhibits that the gap between declared value and assessed value is only Rs. 1.00 lakhs. This does not appear to be si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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