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TMI Blog2017 (9) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... ter’s machine and export are at par - the adjudicating authority directed to compute the valuation of each machine @ of 2,10,000 Euro and demand the balance customs duty as per law. Regarding the penalty, the same may be made equal to the difference of the duty amount. Appeal allowed in part by way of remand. - Customs Appeals Nos.547-548 and 593/2008-(DB) - C/A/55896-55898/2017-CU[DB] - Dated:- 10-8-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Rep. by Dr. Prabhat Kumar, Advocate and Shri S.S. Dabas, Advocate for the appellants. Rep. by Shri Udhap Sengraj, DR for the respondent. ORDER Per: Dr. Satish Chandra The present appeals are filed against the order-in-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o support his contention, he relied on the decision in the case of Uttam Mohanlal Jain Vs. CC, Nhava 2000 (124) ELT 661 (Tribunal). He submits that the same was upheld by the Hon ble Supreme Court in appeal. Finally, it was his submission that in the absence of the original documents, customs duty cannot be increased. 4. On the other hand, Shri Udhap Sengraj, ld. DR relied on the impugned order. He further submits that the information obtained from Dutch Customs Authorities was supplied through the first Secretary of the Customs, which was located at Belgium. The covering letter was duly signed by the First Secretary (Customs), Belgium, where he has enclosed the necessary documents. As per the information received, the Customs Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demo machine already displayed in trade fairs and also due to the fact that the noticees were old and regular importers whereas the other importers were new importers. Therefore, the contention raised in the impugned show cause notice that the noticees had undervalued the fourth machine imported by them was totally incorrect and perverse as other importers had imported identical machines from the same exporters at somewhat similar price, the difference in price being on amount of the fact the noticees had imported a demo machine already displayed in various trade fairs plus the fact that noticees were old and regular importers. The Department cannot ignore the price at which other importers had imported identical machines and rely upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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