9911796707
|
Home
Issues:
Import of old and used main frame assemblies of photocopier, enhancement of value of imported goods based on Chartered Engineer Certificate, confiscation of goods in violation of Exim Policy, contesting the confiscation under Section 111(d) of Customs Act, reliance on Tribunal decisions for value enhancement. Analysis: The case involved the import of old and used main frame assemblies of photocopiers, where the declared value was disputed by the Revenue. The goods were confiscated based on a Chartered Engineer Certificate, stating that the import violated the Exim Policy as it required a Special Import Licence for old and used machine parts. The appellants did not contest the confiscation under Section 111(d) of the Customs Act, which was upheld. Regarding the enhancement of the imported goods' value, the appellants argued that the Chartered Engineer Certificate they provided stated the value was the same as mentioned in the invoice. They contended that the parts were old, used, and did not have functional characteristics to form a complete photocopier. The absence of manufacturing years on the assemblies, along with no evidence of overpayment, was highlighted. The appellants cited Tribunal decisions to support their case. The Revenue, on the other hand, justified the value enhancement based on the Chartered Engineer Certificate, which indicated the residual life of the photocopier parts. The Tribunal noted that the goods were old and used, with no manufacturing years specified, and found no evidence of undervaluation to evade duty payment. Citing previous Tribunal decisions, the value enhancement was set aside due to lack of proof of overvaluation beyond the invoice amount. The confiscation for Exim Policy violation was upheld, but the redemption fine and penalty were reduced in each case. In conclusion, the Tribunal upheld the confiscation of goods for Exim Policy violation but set aside the enhancement of imported goods' value. The decision was based on the lack of evidence supporting overvaluation and in line with previous Tribunal rulings. The redemption fine and penalty were reduced, and the appeals were disposed of accordingly.
|
