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TMI Blog2007 (4) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... er : P.G. Chacko, Member (J)]. The appellants had imported a consignment of 86 old/used photocopying machines and filed Bill of Entry dated 22-2-2006 for clearance of the goods, declaring the value of the goods to be US$ 39,550 (Rs. 17,70,775/-). The Commissioner, on the basis of a local Chartered Engineer s certificate as to age, residual life and value of the goods, enhanced the assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or on any other ground, without first rejecting the transaction value on valid ground. In support of this case of the appellants, ld. Counsel relies on the Supreme Court s ruling in Eicher Tractors Ltd. v. Commissioner, 2000 (122) E.L.T. 321 (S.C.) and the Court s judgment in Tolin Rubbers Pvt. Ltd. v. Commissioner, 2004 (163) E.L.T. 289 (S.C.). Reliance is also placed on the decision of this Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t stating any reason relatable to Rule 4(2) of the Customs (Valuation) Rules. The reasons stated by the Commissioner for rejecting the declared value are that (a) the goods were imported by a trader and not a manufacturer; (b) the goods, being used/secondhand, cannot be said to have been imported under fully competitive conditions due to its maintenance, upkeeping etc.; (c) importer did not produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied the same ruling to a case of import of secondhand machinery in the case of Tolin Rubbers (supra). It is also pertinent to note that, in the latter case, a Chartered Engineer s valuation was the basis adopted by the Customs authorities for rejecting the declared value of the imported goods. The declared value was accepted by the court as there was no exceptional circumstance as laid down u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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