1998 (3) TMI 209

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..... . Bhat, President]. On the occasion of appellant s marriage in 1987, her cousin living in Hong Kong purchased Xerox Copier/Paper Master/P/M Camera for offset printing and sent it to appellant, as marriage present. On behalf of the appellant invoice showing price of Hong Kong $ 6,500 and connected documents were produced along with the cash memo relating to the purchase by donor s purchaser .....

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..... d with Section 3(2) of the Import and Export (Control) Act, 1947. He directed duty to be paid on CIF value of Rs. 75,000/-, fixed redemption fine at Rs. 70,000/-. In appeal, Collector (Appeals) reduced the value to Rs. 60,000/- and redemption fine to Rs. 40,000/-. Being aggrieved by these orders, the importer has filed the present appeal. We have heard both sides. 2. The cash memo and the invoi .....

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..... ce of a new machine nor did the appellant have any specific case that the machine was manufactured prior to 1987. It is not known if a proper examination report has been prepared in the Custom House. The cash memo of the appellant s donor s purchaser and invoice of the appellant came into existence at an interval of about 4 months but the price difference was considerable. Appellant has no explana .....

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