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TMI Blog2009 (1) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... looms in September 2002. They filed Bill of Entry for clearing the consignment; they declared the description of the imported goods as looms along with accessories; they declared the year of manufacture of the looms as 1993; they declared the value as Rs. 1,45,36,950/-. (b) They submitted certificate of foreign Chartered Engineer and invoice dated 30-7-2002 and two packing lists both dated 30-7-2002 in support of their claims made in the Bill of Entry. (c) Since the imported goods were second-hand machinery, the same were got examined by Shri Shah a Chartered Engineer, in the panel for the said purpose. Shri Shah furnished his report dated 18-9-2002 agreeing with the prices declared for the consignment and confirming the year o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber of new Jacquard machines were to be assessed separately and confirmed the duty on Jacquard machines. He, however, allowed the claim for the benefit of notification No. 21/2002-Cus., dated 1-3-2002. The amount of duty on the Jacquard machines after allowing the benefit of the notification has not been specifically quantified in the order. 4. Learned Advocate after taking us through various documents like proforma invoice, foreign chartered engineer s certificate, invoice, packing lists, local chartered engineer s certificate, forensic report and manufacturer s certificate, made the following submissions :- (a) There are contemporaneous imports of 1993 model of power looms at 19,000 U.S.$ per machine. They have declared transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. C.C, Airport, reported in 2006 (206) E.L.T. 376 (Tri.) wherein the issue of import of second-hand machinery has been decided in favour of the assessee in substantially same set of the facts. 5. Learned DR submits that the report dated 18-9-2002 of the Chartered Engineer Shri Shah was applicable only in respect of looms and not to the Jacquard machines. This has been clarified in his statement dated 20-9-2002. He submits that the Manager has personally visited Athens and got the goods inspected and shipped and supply is from the trader and not from the actual user or a manufacturer. There is some manipulation of number plates and the forensic lab report clearly indicates that they themselves were involved in mis-declaring the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication in terms of the bond executed by the importer. (iv) I confiscate one Sony Digital Video Camera, one Compaq Laptop and one Air Plastic Tub, totally valued at Rs. 1,97,500/-, which were found to be not declared in the import documents and which were seized on 3-12-2002, under Section 111(e), 111(f), 111(i) and 111(l) of the Customs Act, 1962. However, since the same had already been released provisionally as per Hon ble High Court s order, I impose fine of Rs. 25,000/- (Rupees twenty five thousand only) in lieu of confiscation under Section 125 of the Customs Act, 1962, in terms of the bond executed by the importer. (v) The duty should be recovered on merits on one Sony Digital Video Camera, one Compaq Laptop and one Air Pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation as to why the plates were found removed from each of the control panel from each of the 4 looms which have been examined and why similar tempering in respect of flanges and dobbys of each of looms was resorted to. It was not the case of the appellant that there was any other indication on the looms or in other parts of the looms of the year of manufacture which support their claim. Whether this finding relating to 4 looms can be extended to other 6 looms? If the appellants felt that these 4 looms were different from other 6 looms, they were entitled to have asked for examination of the other looms as well. The learned Advocate fairly conceded that there was no such request of the examination of the rest of the looms. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the present consignment is much above the contemporaneous prices. Under these circumstances the claim of the learned Advocate that the value of Jacquard stands included in the overall value declared seems reasonable and acceptable. The learned Advocate fairly conceded that the new Jacquard are being imported at 5800 U.S.$ per machine. Therefore, we hold that these 6 number of Jacquard machines shall be assessed at 5800 U.S.$ per machine after extending the benefit of concession already allowed in Sl. No. (iii) of the order of the Commissioner. However, the value of the consignment of the looms excluding the 6 Jacquard machines shall be taken by deducting the value of 6 Jacquard machines from the overall value of Rs. 1,45,36,950 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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