9911796707
TMI Blog2008 (4) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T) Shri S.J. Vyas, Advocate, for the Appellant. Shri N.A. Sayyed, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Appeal No. 458/2002/M.C.H. dated 29-8-2002 vide which the learned Commissioner (Appeals) has upheld the Order-in-Original which has enhanced the price of machine imported by the appellant. 2. The relevant facts that arise for consideration are that the appellant filed Bill of Entry covering import of two nos. of "old and used" Schlafhorst Automatic Cone Winding Machine, Model No. 138, year of manufacturing 1983. The price of the said machine was declared as US$ 32,000. At the time of examination in Docks, Expert Engineer Appraiser observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is of 1983 make and the contemporaneous import as relied upon the authority is for the machine of 1984 make. It is his submission that goods should be identical and the like goods with such allowance for adjustment. None of such adjustments were granted to the appellant. It is also his submission that the appellant has clearly indicated before the lower authorities that the price of the machine imported by them was after due negotiations and the appellant cited the case law of M/s. Eicher Tractors Ltd. v. C.C. ,Mumbai as reported at 2000 (122) E.L.T. 321 (S.C.). It is his submission that the learned Commissioner (Appeals) has not given any findings on these points. It is his submission that the law has been laid down by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is seen that the same model machinery had been priced by the manufactures in 1978.79 at DM 3 lakhs FOB and also that identical model machines of the year of 1984 was imported M/s. Mathulya Mills Ltd. at US$ 60,000 vide Bill of Entry No. 2126 dated 6-11-97. The impugned goods have been imported vide Bill of Entry No. 2314 dated 7-10-97 i.e. at or about the same time. The Chartered Engineer in his certificate dated 15-10-2007 has stated that impugned machine had been imported in good working condition and its expected residual life was more than 15 years. In other words the impugned machines were not scrap as claimed by the appellants. It is now well settled that price of the impugned goods can be determined with reference to contempor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning. There is no reasoning given by the learned Commissioner (Appeals) as to whether the machines imported by another importer were of advanced version though bearing the same model number. We find that the Chartered Engineer has given certificate in October, 1997 when the machine was being loaded from the seller's place and has very clearly indicated that the year of manufacture is 1983 and the value of the said machines during the relevant period is US$ 1,10,000 C F. The said machine was imported by the appellant on 7-10-97 i.e. after almost 14 years. We find that the said Chartered Engineer's certificate of 1997 clearly incorporated all the requirements, which were given in the CBEC's subsequent circular. We also find that the Chartered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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