TMI Blog2004 (12) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no data available on the website in respect of 4080 model, therefore, the comparison of the data from website for another model is not reliable evidence to enhance the value of the imported goods. In these circumstances, we find that enhancement of the value by the adjudicating authority is not sustainable and set aside. Confiscation - The second- hand photocopiers are held to be consumer goods, therefore, the adjudicating authority confiscated the goods. We find that the Tribunal in the case of SKD Commercial v. Commissioner of Customs [ 2004 (10) TMI 472 - CESTAT, MUMBAI] relied upon by the appellant held that the photocopiers are capital goods and are not consumer goods. The revenue has shown us any prohibition under the import p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention is that the adjudicating authority relied upon the Chartered Engineer's certificate and the contemporaneous import of second-hand photocopiers. The contention is that there is no evidence that the photocopiers imported by other importer are of the same condition. In the present case the year of manufacture of photocopiers is not available, therefore, comparing the value with the other photocopiers which was imported by other importer is not sustainable. The contention of the appellant is also that the photocopiers are capital goods and there is no prohibition for import of second-hand capital goods. The appellant relied upon the decision of the Tribunal in the case of SKD Commercial v. Commissioner of Customs. Final Order No. A/893/W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. In the SCN, the Revenue proposed to enhance the value of the goods to US$ 1,40,400 (CIF). However, the adjudicating authority enhanced the value only to US$ 73,170 (C F). The adjudicating authority also relied upon the contemporaneous import of the second-hand photocopier machines. We find that comparison for second-hand machines are to be made on the basis of year of the manufacture and the condition of the machines after taking into consideration the period of usage etc. In the present case as per the Chartered Engineer's certificate relied upon by the Revenue, the year of manufacture is not available and we are not aware the year of manufacture of the goods imported by the other importer which were relied upon by the Revenue. The adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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