2017 (11) TMI 974

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..... None, for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - All the appeals have been filed by the Department against the Order-in-Appeal Nos. 228-241/CUS(Apprg.)/KOL(P)/2013, dated 28-10-2013. Brief facts of the case are that the respondent assessees have imported "Old and used Digital Multifunction Printer" against the 14 Nos. of Bill of Entry. The said imported good .....

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..... for the Department and none appeared for respondent assessee. 3. After hearing the ld. Counsel for the Department and on perusal of the case record, we find, that on the licensing aspect, the Commissioner (Appeals) has followed the order of Hon'ble Madras High Court in the Writ Petition Nos. 890 to 894, 949 to 961 and 1170 to 1188 of 2012, dated 14-3-2013 [2014 (302) E.L.T. 212 (Mad.)] wher .....

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..... s mis-declared unless there is other corroborative evidence. (ii) except enhancement on the basis of C.E.'s Certificate, there is no other material on record to inform that declared value was mis-declared. 4. In view of above, we find no reason to set aside the impugned order and the same is sustained. In the result, all the appeals filed by the Department are dismissed.  (Dictated and .....

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