9911796707
TMI Blog2017 (9) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by one Mr. William Choy, Senior Executive (Engineer) in the letter head of M/s. Konica Singapore Pvt. Ltd. stating that the year of manufacture of the machine is 1989 and the cost when new as Singapore $19500 and estimated present value as Singapore $ 9400. Department sought to ascertain the correctness of the value and genuiness of the Chartered Engineer s Certificate and sent a fax to M/s. Konica Singapore Pvt. Ltd. on 13.09.1996 requesting them to confirm the price of these machines. In reply M/s. Konica Singapore vide their fax message dated 24.09.96, apparently stated that the price of Konica Minilab System model 612 is USD 59000 as cost price when new. The department also took note of another certificate issued by the very same Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. The appellant preferred writ petition No. 488/1999 before the Hon'ble High Court of Madras, who in their order dated 25.07.2006 set aside the order of the Tribunal and remanded the matter back to the Commissioner to fix the value of the goods on the basis of the evidence available and the invoices produced by the representatives and any other material that may be produced at the time of hearing . The Hon'ble High Court also ruled that the finding of the appellate Tribunal that the fax message cannot be accepted is confirmed . Pursuant to the High Court order, the matter was re-adjudicated by the Commissioner of Customs, who vide impugned order dated 10.01.2008 fixed the assessable value of the goods at Rs. 4,08,820/-, confiscated the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der age group. Therefore working backwards from the cost of the new machines is unrealistic. iv) Value declared by the appellant should therefore followed and they had produced proforma and later on agreed which confirms the actual payments made by the appellant towards cost of the goods. v) In the second round of adjudication passed on the directions of the High Court, appellant had given details of imports of similar goods in support of their stand. The Ld. Counsel takes us to the written submissions filed in re-adjudication dated 04.11.2006 at page 77 to 88 of the appeal paper book, wherein details of Bills of Entry covering imports of identical goods in Chennai Customs House and Bangalore Customs house have been submitted; however, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be accepted as the basis for assessment, a view which was confirmed by the subsequent order dated 25.07.2006 of the Hon'ble High Court of Madras. In that order, CESTAT had relied upon the quotation which showed the price as USD 29100 in the year 1989 and he Tribunal had ordered the assessable value tobe worked out accordingly and for the film processor on the basis of USD 11650. This ruling of Cestat has further been set aside by the Hon'ble High court. However, the Hon'ble High Court directed that the Commissioner should fix the value of the goods on the basis of evidence available and the invoices produced by the representatives and any other material that may be produced at the time of hearing. 6. Discernably the prices that USD 291 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned by the adjudicating authority himself in para-17 of the order, no imports of any two imports of secondhand machines can have the same value. At the time of import the Chartered Engineer s Certificate, on letterhead of Konica Singapore had been produced, which had been disregarded as unreliable by the department for various reasons, including the fact that M/s. Konica Singapore Pvt. Ltd in a fax reply had given a higher price of the same machine when new. However nothing prevented the department, if they were not in acceptance of the certificate of the foreign chartered engineer, to have got the make, condition and correct valuation of the used Konica Minilab system, from a local chartered engineer. This was not done. In these cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
