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Issues:
- Waiver of duties, fines, and penalties on imported machines - Allegations of under-valuation of imported machines - Imposition of duties, fines, and penalties by the adjudicating authority - Challenge to findings based on quotation from M/s. Metropolitan Surgical Works - Dispute over the age and value of imported machines - Request for cross-examination of involved parties - Examination of machines by independent experts - Decision on releasing machines for operation during proceedings Analysis: The judgment involves a request for the waiver of duties, fines, and penalties on imported Lathe Machines used for manufacturing Orthopaedic Implants. The Customs Authorities alleged under-valuation of the machines, leading to the issuance of show cause notices proposing recoveries and penalties. The adjudicating authority imposed duties, fines, and penalties after finding heavy under-declaration of values by the importers. The challenge to the findings was based on the reliance on a quotation from M/s. Metropolitan Surgical Works, a special agent of the Swiss Collaborator of one of the importers. The Senior Advocate argued that the quotation was not genuine and was intended to create litigation with Customs. The importers claimed the machines were old, purchased on an "as is where is" basis, and the declared value was low due to the unique circumstances of the purchase. The Customs Authorities contended that the machines were declared as new by the importers and must have been found to be new during examination before release. They argued that the enquiry through the Swiss Embassy confirmed the valuation based on the quotation obtained through M/s. Metropolitan Surgical Works. The Tribunal agreed with the Senior Advocate, noting that the finding of the machines being new lacked hard evidence and was based on conjectures. They directed an examination of the machines by independent experts to determine their age and value. The request for cross-examination of involved parties was also accepted for a fair valuation process. Ultimately, the Tribunal allowed the appeals by remanding the case to the Commissioner of Customs for further examination. The Commissioner was directed to arrange for the examination of the machines within two months and allow their operation by the importers, with a restriction on alienation or encumbrances during the proceedings. In conclusion, the judgment addressed the issues of valuation, age, and operation of imported machines, emphasizing the need for a fair assessment based on expert examination and cross-examination of relevant parties to ensure a just outcome in the proceedings before the Commissioner of Customs.
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