2013 (10) TMI 1104

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..... hat:- The value in this case has been loaded on the basis that on physical appearance the machine appears to be less than 10 years old and the residual life is more than 5 years. Undisputedly, the examination was carried out by the officers present in the dock and the same has been accepted without any corroboratory evidence.We further find that in the letter of the respondent dated 6.3.2003, it i .....

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..... e are that the respondent imported one set of used Noritsu Minilab system consisting of one Printer Processor Model QSS 2211V and one Film Processor Model QSF 430L with standard accessories with a declared value of US $7000.The respondent declared the year of manufacture as 1995.On examination of the goods, it was found that the machine appeared to be less than ten years old and the residual life .....

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..... We have carefully considered the submissions and perused the records.The value in this case has been loaded on the basis that on physical appearance the machine appears to be less than 10 years old and the residual life is more than 5 years. Undisputedly, the examination was carried out by the officers present in the dock and the same has been accepted without any corroboratory evidence.We further .....

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