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S.N. Das Studio & Colour Lab. Versus CC (Port-Import) , Chennai

Valuation of imported goods - printer processor - rejection of Foreign Chartered Engineer's Certificate - Held that: - the model of the goods on which the department has placed reliance to arrive at the assessable value is QSS1702 V and not QSS1702, which is the model that has been imported by the appellants. Therefore, the enhancement done on the basis of this letter does not find favor with us. - The appellant has produced enough materials to establish the value declared by him is right a .....

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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 Entry No. 28341 dated 27.05.1998. The value of the goods which were imported from Singapore was declared by the appellant @ Singapore $21, .....

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of accessories were given. Basing on this letter, the original authority observed that the value of the printer processor being Singapore $ 1,47,500, the value given in foreign Chartered Engineer's certificate produced by the appellants cannot be accepted. The adjudicating authority enhanced the value after granting depreciation to be ₹ 16,01,920/-. 2. Against this order, appellants filed appeal before the Commissioner (Appeals), who upheld the order passed by the original authority. .....

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tion, 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 .....

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. On behalf of the appellant Shri Prem Ranjan Kumar, Advocate, reiterated the grounds of appeal and made the following submissions. (a) He submitted that the appellants had furnished a foreign Chartered Engineer's Certificate with regard to identical goods. The same has been rejected by the authorities below stating that the date of the Chartered Engineer's Certificate is 30.03.1998 and the same refers to the supplier invoice dated 02.04.1998, which was issued subsequently. Due to discre .....

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In this letter the price of QSS1702 V printer processor is furnished. Whereas, appellants have 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 .....

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er had only directed to take into consideration, the plea of the appellant with regard to the value of the goods imported by M/s. Agra Colour Lab and also to grant depreciation as per Board Circular. The adjudicating authority followed this direction but had rejected the value of the goods imported by M/s. Agra Colour Lab, for the reason that being secondhand goods, the value may be different basing upon the up keep and maintenance of the goods and therefore cannot be compared. The company at Si .....

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contented that the adjudicating authority has rightly enhanced the value of the imported goods. 7. We have heard the submissions made by both sides. 8. The Tribunal vide Final Order No. 1918-1919/2001 dated 13.11.2001, had remanded the matter taking into consideration the pleas put forward by the appellants. The appellants 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 whic .....

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