2015 (3) TMI 465 - AT - Customs

Under-valuation of the goods - non-availability of license for importation - Held that - In respect of second hand parts of photocopiers, there is a requirement of license, we consider that the impugned order does not require any interference. Decision in the case of Atul Commodities Pvt. Ltd. Vs CC, Cochin 2009 (2) TMI 18 - SUPREME COURT distinguished - Decided against assesse.

Summary

Issues: Under-valuation of imported goods, non-availability of import license, applicability of a Supreme Court decision, requirement of license for second hand parts of photocopiers.

The judgment revolves around the appellant's import of second-hand photocopier main frames without essential electronic components, leading to proceedings for under-valuation and lack of import license. The Tribunal noted the absence of the appellants during multiple hearings spanning from 2006 to 2014, with a reliance on a Supreme Court decision by their counsel, which was deemed inapplicable due to the goods not being classified as second-hand photocopiers. An adjournment was granted for submission of any other relevant precedents, but no new information was presented. The Tribunal concurred with the lower authorities that a license is necessary for second-hand photocopier parts, upholding the impugned order due to the distinction between photocopiers and parts. The judgment emphasized the need for a license specifically for second-hand photocopier components, ultimately rejecting the appeal based on the lack of new evidence and alignment with the lower authorities' decision.

The judgment underscores the importance of specific licensing requirements for different types of imported goods, particularly focusing on the distinction between complete photocopiers and their individual parts. It highlights the significance of legal precedents in shaping case outcomes, as evidenced by the Tribunal's analysis of the Supreme Court decision's relevance to the present case. The appellant's failure to provide additional pertinent precedents or arguments during the proceedings contributed to the rejection of the appeal. Overall, the judgment clarifies the regulatory framework surrounding the importation of second-hand photocopier components and the necessity of complying with licensing obligations to avoid legal repercussions.