9911796707
TMI Blog2018 (5) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... ultant for Appellant Shri Chatru Singh, Assistant Commissioner (A.R.) for Respondent ORDER Per: Ramesh Nair: The facts of the case are that the appellant has imported old and used second hand Krupp Hydraulic Truck Mobile Crane complete with ACC Model No. GMT 140, year of manufacturing 1989 and serial No. 207875. 2. The Custom Authority on the basis of discrepancy in the Chartered Engineer cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962 on execution of a bond and bank guarantee, a penalty of Rs. 23,07,281/- which is equal to duty was imposed under Section 114A, in addition penalty of Rs. 2,00,000/- was also imposed on Shri Manamar Singh Bedi of the appellant under Section 112(a) of Customs Act, 1962. Being aggrieved by the Order-in-Original the appellant filed two appeals and Revenue also filed one appeal for enhancing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said that the crane imported by the appellant and the crane appearing in the website printout is same, therefore on this basis value cannot be enhanced. 4. Shri Chatru Singh, Learned Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. 5. We have carefully considered the submissions made by both sides. We find that the Customs Authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon the website printout however on comparison the details given in the website printout and the invoice of the supplier in the case of appellant's import there are many differences. The import invoice of the appellant and copies of website printout of crane network are scanned below:- 6. From the above both documents, it can be seen that in the crane network printout though the machine is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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