9911796707
TMI Blog1988 (3) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the goods for which the application was filed were as follows :- 1) Workstation WS-150 8pcs. 2) Terminals MG-8000 5 pcs. 3) Terminals T-7 1 pc 4) Printer DP-6500 Anadex 6 pcs. 5) Ribbon Cartrides for Printer 600 pcs. 6) One mounted printed circuit board. Not declared. He declared a value of $ 8,500 and the assessable value of Rs. 1,27,444. 2. The Customs did not accept the value and after issuing a show cause notice the Addl. Collector of Customs passed orders confiscating 8 Nos. work system, 5 Nos. terminals and 6 Nos. printers whose value was fixed at Rs. 5,29,450. In addition there were confiscated 2 N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as given in the impugned order are as follows :- The final unit prices arrived at by Special Investigation Branch in terms of Section 14(l)(b) read with Customs Valuation Rules, 1963 are as follows :- a) Wicat system -150 Ws ) b) Terminal MG-8000 ) US $9450.00 Terminal T-7 ) (Considering that the terminal is a periphery and is to be used with main system and taking the minimum of price range given in the Guide). c) Anadex Printer DP-6500 - US $ 1695.00 d) Anadex Ribbons - US $ 18.00 per Doz. e) One Printed circuit board - Rs. 2000.00 (appraised). Considering the items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of invoice value unless such invoice is, for valid reasons, found to be unreliable. It is now well established that an invoice must be accepted unless there is a good reason not to do so. Besides, certificates given by a competent expert should not be brushed aside without reason. 8. The Collector also rejected the export licence issued by U.S. Department of Commerce which the appellant produced as evidence of the declared value. The Collector s objection was that the U.S. Department of Commerce merely accepted the declared price and did not verify the same. The appellant during the course of personal hearing before the Addl. Collector produced a photo copy of a U.S. Embassy certificate dated 6.10.1986 stating that the export l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le or no commercial value. Similarly ANADEX INC. USA gave a certificate, undated, to the effect that Anadex DP-6500 (Printer) has been discontinued from manufacture since November, 1985 and the fA.I.R. market value for the machine in good working order is approximately US $ 300 only. These certificates were not accepted by the Addl. Collector as not being independent or impartial. We are of the view that these documents cannot form the primary evidence but can be used as corroborative evidence. 11. We had gone through the grounds raised by the appellant and the contents of the Additional Collector s order at some length to show the merits of the case of each side. The basic question involved is whether the invoice value should be accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r goods. In the instant case the appellant has produced a number of documents, to which we referred earlier, in support of the in-\voice produced by him. In our opinion these constitute acceptable evidence whereas Customs have not succeeded in proving that the invoice value was false. In these circumstances we order that invoice value should be accepted and assessment done accordingly. 14. In respect of the interface card it is the plea of the appellants that the same is a spare part and is covered by the licence. It is, however, admitted that the invoice did not mention it. The Terminal T-7 was not mentioned in the invoice. The appellant pleaded that this Terminal was sent by mistake instead of the Terminal mentioned in the invoice but s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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