9911796707
TMI Blog2008 (10) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, that certain importers are importing complete photocopying machines under the guise of parts of photo copying machines, examined the consignments imported by the appellant. On examination of the consignments in the presence of representative of CHA, it revealed that the appellant had imported complete assembled photocopying machine and also imported equal number of mounted PCBs and plastic moulded covers along with screws, "Hard-Ware" supplied separately. The appellant had filed valid import licence No. P/A/1468268 dt. 14-7-86 for the imports of Components of Plain Paper Copier as per list attached". The lower authorities came to the conclusion that the licence so produced by the appellant is only for components of photo copying machi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exports (Control) Act, 1947. As also under Section 111(m) of the Customs Act, 1962. I however give the importers an option to redeem the goods on payment of fine of Rs. 13,97,000/- (Rupees thirteen Lakhs Ninety Seven Thousand only) in terms of Section 125 of the Customs Act, 1962. For their acts and omissions of misdeclaring the goods as components as per the list attached to the imports Licence No. P/A/1468268 dt. 14-7-87 and actually importing complete photocopiers and purposefully not declaring the correct make and model to avoid detection of correct value to defraud the Government of its legitimate revenue, which have rendered the goods liable to confiscation under Section 111(d) and 111(m) of the Customs Act, 1962, I impose a person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant had imported entire photocopying machine in completely knocked down condition and only assembling the same and markets the photocopier. He draws our attention to various paragraphs of the adjudication order and submits that these facts are not denied by the appellant before the adjudicating authority. It is his submission that the items imported had embossing of "Canon" in red colour. He also submits that there were mounted PCBs which can be only fitted into assembled photo copying machine. It is his submission that the appellants had no right to import entire photo copying machine in guise of components of photocopying machine. He reiterates the findings of the adjudicating authority. 6. When the matter was heard on 4th August, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out at CWC, Wadala where the consignment is presently lying. On conducting 100% examination, goods found as per declared in invoice No. TE 1039/87 dated 22-6-87. Details are as under : There are 20 Sets of Photo Copier Machines in SKD condition (Cannon Brand ) packed in 20 cases and in remaining 12 cases following goods (parts of above Photo Copier Machines) are found which are as under :- Sr. No. Items 1. Plastic cover parts 2. Waste boxes for tonner 3. Tool Kits 4. Wire cleaning pens 5. 4 Bottles each of 50ml of combustible cannon S-200 6. Mounted P.C.B. of main Boards (Type cannon no. FH-3-7012-150830 7. Mounted P.C.B. of main Boards (FH-3-2039.01) 8. Mounted P.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A-4 & U-1 44. Paper trays 45. Plastic side trays 46. Plastic Bach side trays 47. Waste Boxes for Tonner The above said items are integral parts of Photo Copier Machines (20 units). On visual inspection it appears that imported goods are complete Photo Copier Machines." We find that the above said examination report does not give any details. It is seen that the examination report says from the 20 sets of photo copier machines in SKD condition packed in 20 cases and in remaining 12 cases following parts. It can be noticed from the above reproduced examination report that the 47 parts which are found in 12 cases, there is no quantity mentioned. We find that the examination report carried out of the appraising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 20 sets photo copier machine in SKD condition could not have been assembled with the kind of goods found in the entire consignment. We also find that the PCBs which are imported, are of different varities and different quantities. If it is the allegation of the department that the entire consignment is for import of 20 photo copier machine in CKD condition then the quantity has to match. The examination report dt. 29-9-2008 do not indicate any quantity or matches with the examination report dt. 10-8-87. The quantities as indicated in the examination report dt. 10-8-1987 do not instil the confidence that 20 photo copier machines could have been assembled out of these quantities of components. 9. We find that the appellants had valid imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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