9911796707
TMI Blog2009 (2) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... -10-2005; (iv) Order-in-Appeal No. 11/2006 (H-II) Cus., dated 15-2-2006; and (v) Order-in-Original No. 7/2006-Adjn.-Cus., dated 23-2-2006. Since all these appeals are filed by the same appellant and the issue being the same barring an isolated case of misdeclaration, all the appeals are disposed off by a common order. 2. The relevant facts that are common for all the appeals are that appellant imported used Pentium III Computers, monitors including power cables, etc. Appellant filed Bills of Entry for the said consignments and also filed Chartered Engineers certificate as regards the value of the imported consignments. Lower authorities in all the cases except in two cases did not accept the value as certified by the Chartered Engineer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authorities rejected the invoice value (in case of Appeal Nos. C/180 and 217/2006) and enhanced the value without considering the certificate issued by the Chartered Engineer. We find that the lower authorities have held the goods are liable for confiscation mainly on two grounds i.e., misdeclaration of value and the goods are imported in violation of Foreign Trade Policy and Regulations made thereunder. It is undisputed that the second-hand used computers needs a Special Import Licence. To that extent, the appellant has violated the provisions of the Customs Act, 1962. As regards the enhancement of the value, we find that there is no reasoning given by lower authorities for rejection of the Chartered Engineer's certificate as produced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, we allow the party's appeal. As regards the licensing aspect, we hold that in view of the specific provisions in the import policy, the second-hand capital goods require licence. In the absence of license, they are liable to be confiscated. Hence, the confiscation and imposition of fine and penalty are in order, However, having regard to the facts and circumstances of the case, the redemption fine is limited to 10% of the assessable value and a penalty under 112(a) is limited to 5%. We allow the appeal in the above terms." 5.2 The facts in these three appeals being identical, in respect of the very same appellant as was in the decided cases, respectfully following the ratio of the decision, we hold that goods are liable for confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to correction of the calculation by exchange rate arrived at the assessable value, by adding insurance charges at notional rate and another issue being non-declaration of 500 Nos. of CD-ROM and one number Pentium III computer. The Adjudicating Authority ordered for confiscation of all the goods, arrived at the assessable value of non-declared CD-ROMs and Pentium III CPU, demanded duty and imposed penalty. Aggrieved by the said order, appellant preferred an appeal. The learned Commissioner (Appeals) also accepted the transaction value with addition of actual insurance value in place of notional insurance value. The appellant in their grounds of appeal is disputing the value separately arrived at the value of 500 Nos. of CD-ROMs and one numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Foreign Trade Policy and are liable for confiscation. In view of the above reasoning in this appeal, we hold that:- (i) As regards redemption fine and penalty on 605 Nos. computers with monitor and power cord, redemption fine is limited to 10% of the assessable value and penalty is limited to 5% of the assessable value. The assessable value has to be worked out by adding actual amount of insurance, as ordered by learned Commissioner (Appeals) in the impugned order. (ii) As regards the assessable value of the non-declared 500 Nos. of CD-ROMs and one number Pentium III Computer, it has to be worked out on the basis of the Chartered Engineer's certificate. Since these goods were non-declared, the concession of redemption fine of 10% and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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