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2016 (9) TMI 974 - CESTAT HYDERABAD

2016 (9) TMI 974 - CESTAT HYDERABAD - TMI - Enhancement of value - demand of differential duty - import of second hand cannon copiers - examination of goods by department and SIIB - unauthorized import - prices of some of the models were found higher than the prices declared by importers - Held that: - proceeding sequentially through rules 5 to 8 of the Customs valuation Rules, 1988 to determine the value of the goods under reference is the correct methodology to be followed - no infirmity found .....

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cation - imposition of redemption fine within ambit of law and also reasonable in quantum. - Imposition of penalty under section 112(a) of the Act also justified - appeal dismissed - decided against appellant. - C/506/2004 - Final Order No. A/30647/2016 - Dated:- 28-6-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member(Technical) None for the Appellant. Sh. Anish Gupta, Authorised Representative for the Respondent. ORDER The appellant is aggrieved by the or .....

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with the help of chartered engineer, it was found that the goods were used photocopiers. The SIIB of the Custom house also conducted examination by random testing of the machines, which showed that the machines were in working condition. It was observed on the basis of NIDB data that prices of some of the models were higher than the prices declared by importers. Market value of refurbished / reconditioned machines of almost all models imported were obtained from M/s Canon India (P) Ltd. These pr .....

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had come up earlier for hearing before this Bench on 03.06.2016. On this day there was no representation and the case was adjourned today as last chance. The appellant has filed a request for adjournment. Being a very old matter, and as the case was posted as last chance, we were not inclined to adjourn the case. This Bench has been repeatedly directing lawyers and litigants to get ready in all matters prior to the year 2008. In view thereof, we proceeded to dispose the appeal after hearing the .....

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department must first of all find out the transaction value. Only thereafter all the relevant rules can be applied one by one. (c) Under valuation must be proved by corroborative evidence. When neither the supplier nor any documents from that side has been examined and marked by the department the enhanced order by the department has no legs to stand and the entire proceedings has become vitiated and therefore liable to be set aside. (d) They had already furnished Chartered Engineer Certificate .....

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is no evidence that the appellant had acted in deliberate defiance of law or in conscious disregard of their obligations and hence no penalty can be imposed on the appellant even if there is any default on their part as per the Judgment reported in AIR 1970 SC 253 in the case of Hindustan Steel Limited Vs State of Orissa. 4. The Learned AR Sh. Anish Gupta appearing for the department submitted that the adjudicating authority has gone into all facets of the case and has arrived at the conclusion .....

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