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Issues involved: Free importability of old and used photocopiers and their valuation.
Free importability of old and used photocopiers: The goods were held liable for confiscation u/s 111(d) of the Customs Act, 1962 and Section 3(3) of Foreign Trade (Development & Regulation) Act, 1992. However, the importers contended that the goods were freely importable, citing a judgment by the apex court in the case of M/s. Atul Commodity Pvt. Ltd. The Tribunal agreed with this contention, stating that import of old and used photocopiers was not restricted prior to 19-10-05. The Tribunal referred to various judgments and policy circulars to support its decision. Valuation of imported goods: Regarding the contravention of Section 111(m) for misdeclaration of value, the appellants provided a Chartered Engineer's certificate certifying the value of the imported goods. The adjudicating authority rejected this value without providing a valid reason. The Tribunal held that the rejection of evidence without sufficient independent reason is not justifiable, citing previous judgments. It was also noted that the remittance documents confirmed that only the invoice value was debited in the bank. The Tribunal referred to various legal precedents to support its decision to set aside the enhancement of the value of the imported goods. Conclusion: In conclusion, the Tribunal held that the appellants did not contravene the provisions under Section 111(d) or (m) of the Customs Act. The impugned orders were set aside, and the appeals were allowed. The operative part of the order was pronounced on 31-3-2009.
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