TMI Blog2017 (6) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... acts, we therefore, are of the considered view that the rejection of the declared value is without basis. Appeal allowed - decided in favor of appellant. - C/80/2007 - 40788/2017 - Dated:- 17-5-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member Technical Shri Prem Rajan Kumar, Advocate, for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per: Sulekha Beevi C.S. This is the second round of litigation before the Tribunal. 1.1 The brief facts of the case are that the appellants imported one set of second hand re-conditioned Noritsu Mini Lab - Model QSS 1702 consisting of Printer processor with scanner and film processor with accessories vide Bill of En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one M/s. Agra Colour Lab. Pvt. Ltd., had imported similar goods at a lesser value of Singapore $33,000. The Tribunal taking into consideration, the above pleas remanded the matter to the adjudicating authority and also directing to consider the grant of depreciation besides taking into consideration the value of the goods imported by M/s. Agra Colour Lab. 3. In denovo adjudication, the appellants repeated their contentions and also put forward the details regarding the import of similar equipment by M/s. Agra Colour Lab. However, the original authority refused to accept or take into consideration the value of the goods imported by M/s. Agra Colour Lab, observing that it is not possible to compare secondhand goods as the price would depe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave imported QSS1702, which is a different model and therefore the price of QSS1702 V cannot be made a basis for arriving at the assessable value. (c) He also submitted that the appellant had requested the Department to conduct inspection of the goods by a local Chartered Engineer, which was not acceded to. (d) In the remand order, the Tribunal had given specific direction to the adjudicating authority to consider the value of the identical goods imported by M/s. Agra Colour Lab. This direction has been flouted by both the authorities below. The appellant has declared the correct value basing upon the foreign Chartered Engineer's Certificate as provided by law and therefore, enhancement of value is totally incorrect. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants had then argued before the Tribunal that one M/s. Agra Colour Co. had imported similar goods at lower rate of Singapore $33,000. Further, to consider the Boards Circular which gives method of calculating depreciation for old machineries. The original authority in denovo adjudication was directed to consider mainly these two grounds. However, the original adjudicating authority has rejected the value of the identical goods imported by M/s. Agra Colour Lab, stating that being secondhand goods it is not possible to compare the value since the price would vary on the basis of the up keeping and maintenance of the goods. Again, the foreign Chartered Engineer's Certificate has been rejected by the authorities below stating that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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