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TMI Blog1998 (12) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ds was sought under Special Import Licence (SIL). The Additional Collector of Customs ordered confiscation of the imported goods with an option to importer to redeem the goods on payment of fine Rs. 1,00,000/- and imposed a penalty of Rs. 30,000/- holding that as the goods imported were sub-assemblies and not components of photocopier, the same were not covered by the Special Import Licence, that since the goods imported constituted 60% of the complete photocopier, he enhanced the value thereof. On appeal, the Commissioner Customs (Appeals) confirmed the adjudication order holding that import documents indicated that used photocopiers had been purchased by the appellants abroad and different sets of components shipped to India in separate c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchased from Toshiba, sent over them to Singapore for purpose of knocking down the machine into a SKD condition and importing the parts into India under the licences permitting the importation of component parts, held that The whole machines were not imported in fact. Even the Collector has not found that whole machine useable as such ever or at any place crossed the Indian Frontiers. 3.2 He also contended that both the lower authorities have mentioned that the goods imported constituted 60% of the complete photocopier machine; that 60% parts would not constitute an entire machine. He pointed out that it is clearly mentioned in the adjudication order that the items in questions were used or second hand photocopier in semi-knocked down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. The learned Advocate contended that no contemporary evidence of import of identical goods showing higher value was disclosed to them and accordingly the enhancement of value was illegal. He also referred to the judgment of the Supreme Court in the case of Mirah Exports Pvt. Ltd. v. Collector of Customs, 1998 (98) E.L.T. 3 (S.C.) in which the Apex Court held as under :- The legal position is well settled that the burden of proving a charge of under- valuation lies upon Revenue and Revenue has to produce the necessary evidence to prove the said charge. Ordinarily the Court should proceed on the basis that the apparent tenor of the agreements reflect the real state of affairs" and what is to be examined is whether the Revenue has suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are and P.C.Bs. In the light of these facts, it cannot be said that what was imported was photocopier machine. The mere fact that the items imported were main parts of a photocopier machine, the same cannot be called an entire photocopier machine. The Additional Collector himself has mentioned that the imported goods constituted only 60% of the entire machine. Accordingly the very basis of valuation, i.e., taking the value of entire machine and then making allowance for depreciation has no legs to stand upon. The valuation was required to be done in respect of the goods imported and not of the complete photocopier. The next question to be considered is whether the goods imported were covered by the Special Import Licence or not. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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