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TMI Blog2017 (9) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod under consideration, the appellants have imported four CD Replication machines against the invoices. First machine was imported by declaring the amount of Rs. 2.10 lakh Euro and for other two machines, 10% special discount was availed so the same were declared @ 1.90 lakh Euro each. Regarding the 4th machine, it was stated that the machine was demo machine so it was imported at reduced price of 1.79 lakh Euro. However, the Customs Department found that there was a mis-declaration by the appellants so overseas inquiry was conducted through the Embassy of India where the Dutch Customs Authorities at Netherland had supplied necessary information and the same was forwarded to the Indian Customs Department. On the basis of report, the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on record. 6. The import was made in the year 2002-03. Matter is too old. No useful purpose will be served if the matter is remanded back to the lower authorities for fresh decision. From the impugned order, we find that at page 35 of the impugned order, it appears that there was typographical error in declaring Euro 22 lakhs plus as valuation, which is impossible. It shows casualness and careless attitude on the part of the adjudicating authority. 7. Para-12 of the impugned order reads as under:- "12. The noticees imported the fourth machine vide bill of entry no.638257 dated 17.02.2004 at an invoice value of Euro 1,79,000/-. Some other importers imported identical machines form the same exporters at or about the same time when the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted by them. In fact, Rule 5(3) of the Customs Valuation Rules clearly provided that if more than one transaction value of identical goods is found then the lowest of such value shall be used to determine the value of imported goods. Therefore, even if the Department rejected the transaction value declared by the noticees, in the worst scenario the first three machines should be valued at Euro 1,95,000/- (transaction value of identical machine imported by M/s. Balaji Optical Disc) and the fourth machine should be valued at Euro 2,10,000/- (transaction value of identical machines imported by M/s. Pearl Engineering Co. and M/s. Rhythm Music Technologies Pvt. Ltd.). On the other hand, Department had demanded differential duty taking the value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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