9911796707
TMI Blog1997 (5) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... lar and the other appeal may also be heard with this appeal dispensing with the pre-deposit of the amount. In the appeal C/V-224/97, he pleaded that the Tribunal has granted dispensation of the penalty taking into consideration the facts and circumstances of the case. 2. With the consent of the DR, Shri Arulswamy, the prayer of the learned Consultant was allowed and the other appeal No.C/V-255/97 was also linked with the appeal C/V-224/97. The pre-deposit of the penalty as levied in that appeal for the reasons for which we have granted stay in appeal C/V-224/97, is allowed and both the appeals are taken up together for disposal. 3. The machines imported in both these cases are the same i.e. Second Hand Konica Nice Print System Model 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 654750733 25 Sep. 96 10:06 P .01/01 KONICA SINGAPORE PTE LTD. 401 COMMONWEALTH DRIVE 01-04 HAW PAR TECHNOCENTRE SINGAPORE 149598 TEL: 4731377 FAX: 4750733 FAX TRANSMISSION TO THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, MADRAS 1 FAX NO. : 00 91 44 5230474 ATTN : MR S RAVISELVAN,ASSISTANT DATE : 24 SEPTEMBER 1996 COMMISSIONER, CUSTOMS, GROUP 5B FROM : JASON NG PAGE (S) : 1 OF 1 KONICA MINI-LAB SYSTEM MODEL 612 WE ARE PLEASED TO REFER TO YOUR FAX DATED 13 SEPTEMBER 1996 THIS IS TO CONFIRM THAT THE RETAIL LIST PRICE OF ABOVE MODEL IN SINGAPORE IS US $59,000. WE STOPPED PRODUCTION OF THIS MODEL 5 YEARS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the papers we found that there is an invoice filed by the appellants themselves form M/s. Konica, Singapore which shows the price of the goods viz., Konica Nice Print System Printer Processor CL PP 1711 EQA which shows the price as US $ 29,100. This is the price in respect of a party in Bangalore and the invoice is dated 1-9-1992. 6. We observe taking this as the value of the Nice Print System, the price as declared in the Chartered Engineer s Certificate apparently is not correct. It was pointed out to the learned Consultant that, therefore, the price as declared in the Chartered Engineer s Certificate could not be considered as reliable. The appellants have no other information to furnish in regard to the price as existed in 1989. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for assessment purpose cannot be based on the appellants invoice and the documents produced. He has pleaded that there have been no mala fide on the part of the appellants and they have not made any extra remittances and confiscation and levy of penalty is not warranted. In any case, he has pleaded for leniency. 10. The learned JDR, while he fairly concedes that Rule 8 (2)(iii) forbids adopting the price of the goods in the country of exportation as basis of assemble value, the appellant s price is not also acceptable. The learned JDR pointed out that the price shown in the invoice of Konica Corporation for the print processor showing the price as US $ 29,100 is for the year 1992 and the price would have been more in the year, 1989. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced by way of invoice of Konica Corporation and also another quotation which shows the price as from 1990-92 so far as the printer processor as US $ 29,100. There is another invoice which has been shown to us by the learned JDR which shows the price of the Film Processor as US $ 11,650. The first invoice is of the year, 1992 and the invoice for the processor is dated 13-3-1990. The basis adopted by the Collector i.e. the price of the goods in Singapore is reflected in the fax received from Konica Corporation cannot be accepted as the basis in view of the refrain under Rule 8(2)(iii). This document, therefore, cannot be looked into for purpose of valuation. Only other evidence, therefore, remains on the file is the two invoices which have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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