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TMI Blog2008 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : M. Veeraiyan, Member (T) (for the Bench)].- This is an appeal against the order of the Commissioner (Appeals) No. 8/Cus/Appl/DLH-IV/2008 dated 5-6-08. 2. Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The appellants imported 93 old and used photocopier machines of different brands (mostly cannon) and declared the value of Rs. 9,63,282/- supported by invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignored the same while valuing many of the photocopiers and in respect of those photocopiers, he relied on higher value recorded in NIDB data. He accordingly, enhanced the value to Rs. 16,73,467/-; he ordered confiscation of the goods and imposed a redemption fine of Rs. 17,25,829/-. He also imposed a penalty of Rs. 2,00,000/-. The confiscation was ordered and penalty imposed mainly on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r licence is required for import or not. He fairly concedes that in the case of Commissioner of Customs, Cochin v. Atul Commodities Pvt. Ltd. [2006 (202) E.L.T. 392 (Ker.) Hon'ble High Court of Kerala has held that licence is required for import of the second hand photocopiers under EXIM policy 2002-2007. 4.3 Regarding the value, he submits that the authorities below were not correct in ignoring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring the conditions of the second-hand photocopiers in cases covered by NIDB to those in the present case is not proper. We find that neither the original authority nor Commissioner (Appeals) has given any reason as to overlook the detailed report of Chartered Engineer which contained the relevant details machine-wise and certified that the value declared was reasonable and fair. Therefore, we ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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