2015 (9) TMI 562 - HC - Customs

Import of used/Second hand Machinery - Mis-declaration/under-valuation - Aggrieved by the order of tribunal reported in 2003 (6) TMI 140 - CESTAT, KOLKATA, Revenue had filed current C.E.R.C.- While relying upon the observation made, on current case, in Commissioner Versus East India Commercial Co. Ltd. 2015 (1) TMI 753 - ANDHRA PRADESH HIGH COURT that age of machinery was more than 10 years old Conclusion arrived at by Commissioner was not fully supported by evidence inasmuch as even as per reports, it was only in respect of 2 machineries and 42 accessories, year of manufacture was found to be more than 10 years old while in respect of 277 machineries and electrical/accessories of 237 machines there was no material or proof to support claim of department that these machines were more than 10 years old Hence report cannot be made applicable to machines/accessories on which there was no report Therefore tribunal was justified in setting aside confiscation order - There was no order necessary in current case.

Summary

The High Court of Andhra Pradesh dismissed the C.E.R.C. filed against an order passed by the Customs, Excise & Gold (Control) Appellate Tribunal, Kolkata in 2015. The court stated that no orders were necessary in this case based on a previous order from 2014.