2004 (12) TMI 500

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..... DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The dispute in the present appeal relates to the valuation of 82 old and used photocopying machines imported by the appellant with a declared value as Rs. 9,01,600/-. Inasmuch as the appellant had not produced the Chartered Engineer s Certificate, the goods were examined at first check basis under DC (Docks) supervision an .....

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..... us. 3. We have heard Shri Z.B. Nagarkar, Consultant appearing for the appellant along with U.N. Answekar, ld. Advocate and R. Pardeshi, ld. JDR appearing for the Revenue. 4. The main contention of the appellant is that the photocopying machine being old and used, there cannot be contemporary import in respect of such goods. The transaction value has been discarded by the Revenue by relying on .....

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..... by the Dock Authorities and that report after examination, was conducted in presence of the appellant s representative and accepted. The appellant has also, at the time of clearance, agreed to pay duty on the enhanced values. 6. It is observed that in the decision relied upon it is held that for valuation of second-hand and used item, the present condition of the goods under importation is rele .....

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