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M/s Kuber India Versus CC, Jaipur

2016 (8) TMI 141 - CESTAT NEW DELHI

Valuation - import of old and used printing machines of Heildelberg make from Finland - Held that:- We find neither the alert nor the circular can substitute the legal provisions of Section 3 read with the Valuation Rules of 2007. Further, the lower authority invoked Rule 9 which talks about residual method of valuation. Here it has to be noted that the imported goods were very old and used. Atleast two machines are admittedly manufactured in 1982 i.e. before 28 years of import. The importer can .....

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accept the enhanced value of imported printing machines. It is an admitted fact that they have been contesting the valuation. The payment of duty and clearance of goods on enhanced value in order to avoid delay and demurrage cannot be held against the importer. - Decided in favor of assessee. - Customs Appeal No. 487 of 2011 - Final Order No. 52670/2016 - Dated:- 29-7-2016 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri Jatin Mahajan, Advocate for the for the ap .....

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assessable value. The Commissioner vide the impugned order fixed the assessable value at ₹ 50,75,000/-. 2. The appellants are contesting the impugned order mainly on the following grounds: (a) All the printing machines were made in 1982 or thereabout. The import was made in 2010. They have submitted the inspection report of the Finland exporter of the machines. The goods were examined by the importer before shipment and the price was settled and paid through bank. (b) These printing machi .....

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s in internet cannot be a legal basis for arriving at the value. 3. Ld. DR supported the findings of the lower authority and stated that the exact year of manufacture of three machines were not available. Based on DRI alert and also certain information available in the internet, the original authority fixed the value in terms of Rule 9 of the Valuation Rules. 4. Heard both the sides and perused the records. 5. We have carefully considered the allegation made in the show cause notice and the find .....

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/ similar machines a search was made in internet and the value was accordingly fixed. 6. We find that the above reasoning and finding of the original authority is completely devoid of legal merit. First of all, the original authority did not record any reason for rejecting the invoice value. Apparently, he was guided by a general alert issued by the DRI in 2008 and also certain guidelines issued by the Board for assessment of used machinery vide Circular No. 4/2008-Cus. dated 12.02.2008. We find .....

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