9911796707
TMI Blog2000 (8) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : Justice K. Sreedharan, President]. Short facts necessary for the disposal of the application for stay/waiver of pre-deposit contemplated by Section 129E of the Act, are as follows. 2. Appellants imported one set of second hand Water Hydraulic Extrusion Press Plant . As per the invoice, its value was stated to be DM 2,10,000. According to the department, the actual v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said machinery from its previous owner M/s. Kolback Allmaterial AB. A copy of that invoice No. 1994111501 dated 15-11-94 seen at pages 75 76 shows that the price of the machinery was ex-factory Torshalla (Sweden) and the machinery was stuffed in containers. The correctness of this invoice, according to the representative of the appellant, has not been doubted by the department in the order imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost of dismantling of that machinery was approximately fixed at DM 1,40,000. Machinery purchased by the appellant was not the one that was made mention of in that letter. So, the dismantling charges of DM 1,40,000 mentioned therein, according to the appellant s representative, could not have been adopted by the Customs to find out the so-called dismantling charges now loaded to the amount shown in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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