9911796707
TMI Blog2008 (10) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... to cases of import of photocopier parts as to photocopiers themselves - C/111 & 112/2004 - 1149-1150/2008 - Dated:- 7-10-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Smt. R. Bhagyadevi, SDR, for the Appellant. Shri A.K. Jayaraj, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. These are appeals filed by the Revenue against an order of the Commissioner (Appeals), wherein, in respect of one of the respondents, the declared value of the imported goods was accepted and, in respect of the other, the value of the imported goods was enhanced. According to the impugned order, the assessable valued of the goods imported by M/s. Kangra Overseas and that of the goods imported by M/s. Surya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al also are opposed on similar grounds. In her rejoinder, ld. SDR refers to the Hon ble High Court s judgment in Commissioner of Customs, Tuticorin v. Sai Copiers, 2008 (226) E.L.T. 486 (Mad.), wherein, in respect of old/used photocopiers imported by M/s. Sai Copiers, confiscation of the goods under Section 111(d) of the Act was upheld and redemption fine and penalty were sustained to the extent of 15% and 5% respectively of the value of the goods as determined by the original authority. The ld. counsel argues that the Hon ble High Court s decision may not be applicable to a case of import of parts of photocopiers. 2. After giving careful consideration to the submissions, we note that the assessable value determined in each case is beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods whether photocopiers or parts thereof. The goods were second-hand capital goods and the discretionary jurisdiction of authorities under the Customs Act in the matter of determining the quanta of fine and penalty was recognized and it was held that any order of this Tribunal could be interfered with only in circumstances in which it was demonstrated that such order was purely arbitrary, whimsical and resulting in miscarriage of justice. This principle laid down by the High Court has universal application in the sense that it would apply so much to cases of import of photocopier parts as to photocopiers themselves. The ld. counsel has not cited any rival decision of any competent court of law in support of his claim that the formula la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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