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TMI Blog2018 (1) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no infirmity in the impugned order imposing redemption fine and penalty. Appeal dismissed. - C / 27178 / 2013, C / 26958 / 2013, C / 27179 / 2013, C / 25773 / 2013, C / 20845 / 2014, C / 21266 / 2014, C / 21432 / 2014, C / 21433 / 2014, C / 22728 / 2014, C / 27606 / 2013, C / 21900 / 2014 - Final Order No. 20004 - 20014 / 2017 - Dated:- 2-1-2018 - Shri S. S. Garg, Judicial Member Mr. P.A. Augustian Adv For the Appellant Mr. Pakshirajan, Mr. N. Jagadish, Ms. Kavitha Podwal, ARs For the Respondent ORDER Per : S.S. GARG The appellants have filed these 11 appeals against the different impugned order passed by the Commissioner of Customs vide which the Commissioner has rejected the valuation done by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tomation Pvt. Ltd 8, Bentick Street, Kolkatta 700 001. West Bengal 8485668 8485705 dt.15.11.2012 Rs.8,00,000/- Rs.4,00,000/- 5 C / 20845 / 2014 M/s. G.S. Infotech B-122/F1 Shalimar A Garden, Extension-2, Gaziabad. UP 3618163 dt.23.10.2013 3636168/3639372 DT.25.10.2013 Rs.10,00,000/-Rs.3,50,000/- 6 C / 21266 / 2014 M/s. G.S. Infotech B-122/F1 Shalimar A Garden, Extension-2, Gaziabad. UP 3723057/3727346 dt..6.11.2013 3819203 dt.16.11.2013 Rs.15,00,000/-Rs.5,00,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riefly the facts of the case are that the appellant filed Bill of Entry No.9695147 dated 28.3.2013 for clearance of goods declared as old and used digital multifunctional printer through their CHA M/s. Ajay Overseas Shipping with a declared value of ₹ 29,82,983/- for 245 units. They have also produced the certificate issued by the Ministry of Environment and Forests, New Delhi which has granted the certificate subject to certain conditions. The invoice did not contain any details like year and country of manufacture, whether reconditioned or refurbished, etc. In the absence of these details, there were doubts raised by the Department regarding the genuineness of the declared value and therefore, the consignment was examined with repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Division Bench of the Madras High Court in appeal No.14095/2013 filed by the Department. He also submitted that on 28.2.2013, DGFT has amended Para 2.17 of the Policy vide Notification No.35/2013 dated 28.2.2013 and vide PN No.50 dated 28.2.2013 vide which para 2.33 of Hand Book of Procure (HBP) Vol.-I has been deleted. 6. On the other hand, the learned AR defended the impugned order and he submitted FTP has been amended from 28.2.2013 and after the amendment the impugned goods have been put in the category of restricted goods for which separate license is required. He further submitted that the Division Bench of Madras High Court in the case of CCE vs. City Office Equipment as reported in 2014 (302) ELT 212 has held that up to 28.2.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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