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TMI Blog2008 (2) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant: Smt. R. Bhagyadevi, SDR, for the Respondent. [Order] - The appellants had placed a purchase order dated 12-10-2004 on a US company for purchase of one used "SAKAMURA MODEL OSF-10036MM SINGLE STROKE SOLID DIE SLUG BALL FORMER RE: 13345, NEW 1984, TRUE FORGE RE: 13345 ALONG WITH STANDARD ACCESSORIES". It appears, the entire machine with all its parts could not be shipped in one consignment. It is the case of the appellants that the various parts of the machine were shipped by a container vessel and the main machine was shipped later in a break bulk vessel due to technical reasons. The two consignments were accompanied by the respective bills of lading and invoices. The invoice covering the first consignment mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for leniency. The original authority found the goods to be liable for confiscation under Section 111 (d) and (m) of the Customs Act and the importer to be liable for penalty under Section 112 (a) of the Act. This view was based on the finding that new capital goods had been imported in the guise of used ones without requisite import licence and that the goods were misdeclared in the bill of entry for the said purpose. On this basis, the authority confiscated the goods with option for redemption against payment of fine of Rs. 3 lakhs. It also imposed a penalty of Rs. 70,000/-. The appeal filed by the party against the Additional Commissioners decision was dismissed by the Commissioner (Appeals) on merits. The present appeal is directed ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly imported and cleared as second-hand capital goods on payment of duty. The F.O.B. value mentioned in one of the invoices issued by the supplier was accepted as basis of assessment of this main machine. The F.O.B. value mentioned in the other invoice of the supplier has been accepted by the lower authorities for payment of duty on the goods covered by bill of entry dated 15-12-2004. The Order-in-Original passed by the Additional Commissioner enabled the importer to redeem the goods on payment of duty on this basis as well as on payment of redemption fine and penalty. Yet, the authorities would not accept the obvious fact that the goods covered by bill of entry dated 15-12-2004 were parts of the machine tools for working metals, which wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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