2004 (8) TMI 474

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..... . K.A. Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs whereby the value of the goods i.e. old and used components of photocopier (main frame assemblies) from US $ 27,776 to US $ 43,836 on the basis of Chartered Engineer s certificate. 2. .....

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..... ficate it is specifically mentioned that the goods in question are 5 to 8 years old and year of manufacture is not mentioned on the goods. There is no evidence to show that the appellant had paid over and above the invoice value of the goods. We find that in absence of year of manufacturer, the enhancement of the value does not appear to have reliable basis and to reject the transaction value. Ld. .....

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