9911796707
TMI Blog2007 (8) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... nhancement not sustained on the basis of other import - Appeal No. C/141/2005-Cus.(BR) - Final Order No. 400/2007-Cus.(PB), - Dated:- 8-8-2007 - [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. The appellant made import of old and used plain photocopier and filed Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, as per examination report the year of manufacture is not available and. Therefore, the enhancement of value on the basis of some imports made at Calcutta port by other importers cannot be made basis for enhancing the value. The contention is that the goods imported by the appellant, as there is no year manufacture mentioned on those goods, cannot be compared with the goods which are imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tta which is at higher value. There is no evidence on record to show that whether the imports made at Calcutta are in respect of reconditioned photocopier or not. As in present case, the photocopier imported by the appellant are not reconditioned, therefore, in absence of any evidence which shows that old and used photocopier and not reconditioned photocopiers are imported at higher value the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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