2004 (10) TMI 368

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..... der per : S.S. Kang, Vice-President]. The appellant filed this appeal against adjudication order passed by the Commissioner of Customs. 2. In this case the demand was confirmed in respect of the mis-declaration of the value of the imported goods and the goods were confiscated on the ground that the goods were imported in contravention of the EXIM policy as the second hand goods were more t .....

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..... venue is also that against the earlier adjudication order, the appellant filed appeal before the Tribunal and the Tribunal remanded the matter to the adjudicating authority. In this appeal, the appellant had not challenged the adjudication order in respect of enhancement of value of imported goods. The contention is that, in these circumstances, now the appellant cannot challenge the enhancement o .....

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..... ibited goods as per the EXIM policy, we find that Shri R.C. Kapoor, Chairman of the appellant-firm only admitted in his statement that the machine appears to be 10-12 years old. The imported machines were examined by the Customs authorities and as per the examination report the goods were less than 10 years old. In view of the examination reports, which were in respect of the examination conducted .....

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