9911796707
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Issues:
1. Whether the imported goods were covered under Open General License (OGL)? 2. Whether the department was justified in enhancing the value by rejecting the transaction value? Analysis: 1. The appeal was against the Order-in-Original passed by the Collector of Customs, Calcutta, regarding the importation of various items. The appellants claimed the goods were covered by OGL for manufacturing an Air Separation Plant. The Collector observed the goods were old, used, and second-hand, ordering confiscation and imposing penalties. The main contention was whether the goods qualified as components under OGL. The appellants argued the goods were components and not second-hand goods, citing expert certificates and the purpose of importation. The Tribunal agreed, holding the goods were components of a plant and covered by OGL, allowing the appeal on this issue. 2. The second issue was the determination of the value of the goods. The appellants argued for acceptance of the invoice value under Section 14(1)(a) of the Customs Act, claiming no evidence of under-valuation. The Department rejected the invoice value, relying on an independent authority's certificate for valuation. The Tribunal found insufficient evidence to prove the goods were undervalued, noting doubts about the certificate's genuineness. The Department's choice of current value over the value 10 years ago was deemed unjustified, especially without evidence of higher market prices. Consequently, the Department failed on this issue, and the impugned order was set aside, allowing the appeal with consequential relief.
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