9911796707
TMI Blog1997 (12) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 1641/90, filed 7 Bills of Entry in February, 1988 seeking to clear goods described as `Computer Peripherals - Plotters of the total value of Rs. 31,34,424/- (CIF). The goods declared were of three varieties, 800 units of MSP 55 valued at US dollor 220 per unit 200 units of MSP 15E valued at US dollar 120 per unit and 100 units of LSP 100 valued in the range of US dollar 80 to 90 per unit clearances were sought under OGL Appendix 6, List 8, Part I, Sl. No. 565 (78) (X) of 1985-88 Policy. Goods were examined in the importer s presence. It was found that certain packages bore the original label describing the goods as `Dot Matrix Printers contrary to the description declared. Detailed examination was made in the presence of an indepen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were seized as per panchnama and the statements of Executives of the importers were recorded. They were unable to explain the discrepancy. Sample of each of the models was taken to the Customs house for inspection. Printing test was carried on in the presence of the respondent s representative and Shri M.B. Durfad and Mule of O.R.G. Instruments Engg. The manual was also looked into. These experts opined that all the three models were basically Dot Matrix Printers with graphic capabilities. 4. These models were being sold at Rs. 28,000/-, Rs. 19,000/- and Rs. 9,900/- respectively in retail in Bombay market. January, 1988 issue of BYTE paper magazine was studied as it contained a catalogue of prices for various types of printers and plott ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 8. We have dealt with the materials available on record. The department has also produced various materials on DOT Matrix Printers which refer to the Model No. MSP 55 and 15E MSP and LSP 100 as printers. We have gone through the reports of two sets of experts indicating that the goods were really printers and not plotters. We have referred to the discrepancies found between the import documents and labels and the declaration made by the importer. All these circumstances clearly support the finding of the lower authority that the imported goods were really printers and not plotters and therefore, import was not eligible under OGL. Pamphlet of MSP 50/55 is before us. It does not contain the name word `plotter . The pamphlet found in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, the determination of assessable value on the basis by the lower authority cannot found fault with. 10. In view of the above findings of the lower authorities with which we agree, confiscation must necessarily follow. The total assessable value of the consignments exceeded Rs. 40 lakhs. The Customs duty would have been around 70%. Taking into consideration reasonable profit margin, the market value of the goods would have been between Rs. 85 to 90 lakhs. The total duty payable would be around Rs. 30 lakhs. Having regard to these circumstances, and the conduct of the importer the quantification of redemption fine as Rs. 25 lakhs cannot be said to be erroneous. In the circumstances above mentioned, the imposition of penalty and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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