9911796707
TMI Blog2008 (10) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... o copier machine and not full photo copier machine in CKD condition, we find that the impugned order holding the consignment as complete photo copying machine in completely knocked down condition is un sustainable. X X X X Extracts X X X X X X X X Extracts X X X X ..... copier machine, as is sought to be charged against them. The adjudicating authority did not accept the contentions raised by the appellant and came to the conclusion that there is a misdeclaration of the value of goods are completed paper copier machine in CKD condition and passed the following order. ORDER "I, therefore order that the value of the imported photocopier be taken as Yene 7,80,000/- c.i.f. per pc. For assessment purpose in terms of Section 14(1)(a) of the Customs Act, 1962. The importer shall pay the differential duty of Rs. 20,91,397/- on the basis of above assessment. The goods in question shall be confiscated under section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Imports 8, Exports (Control) Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e import is a complete copier as the licensing authority i.e. Development Commissioner, SSI, Ministry of Industry and Company Affairs had granted them licence to import components of paper copying machines. [IV] photocopier comes into existence only after numerous operations have been carried on the components imported along with locally procured inputs. [V] the adjudicating authority has relied upon an inspection report dt. 10-11-1987 which was not handed over to them, hence they could not defend themselves. 4. It is the submission that the entire case is in correct as there is no evidence to show that the appellants had imported complete photocopier machine in CKD condition. 5. Ld. SDR would submit that the appellant had imported enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper conclusion, as to the contents of the imported consignment, we had directed the joint examination of the consignment by order dt. 11-8-2008. The examination which was conducted in the presence of the appellant is reproduced as under :- "As per the CESTAT Order No. M/355/08/CSTB/C-II dt. 11-8-2008 in the case of Rajendra S. Sanghvi v. Commissioner of Customs (Import), Mumbai, Consignment of components of photo copier machine covered under B/E No. 1093 dated 3-7-1987 (Rotation No. 1866) has been re-examined by the team comprising of AO/Shed, AO/SIIB(I), PO/SIIB(I) and AO/Machinery Expert under the supervision of AC/SIIB (I) in the presence of importer Shri Rajendra S. Sanghvi. The examination has been carried out at CWC, Wadala where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power units with counters model 54345333 model 20223A brhabuy Auchi electric 29. Top pad covers 30. Side plastic covers 31. Mirrors (glass) 32. Side plastic covers 33. Charging Boxes 34. Plastic front covers 35. Plastic covers of different sizes 36. Plastic handles with springs 37. Waste Boxes for Tonner 38. Plastic locks 39. Paper trays A4R (Cassettes) 40. Paper trays A3 & A4 41. Top paid covers 42. Plastic covers for operational boards 43. Paper trays A-4 & U-1 44. Paper trays 45. Plastic side trays 46. Plastic Bach side trays 47. Waste Boxes for Tonner The above said items are integral parts of Photo Copier Machines (20 units). On visual inspection it appears that imported goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s A412 (Cassettes ) -37 pcs F1 30 :- 1. Paper trays A3 & A4 -21 pcs 2. Top pad covers -10 pcs. 3. Plastic cover for operational board -1 pc F1 31 :- 1. Paper Trays A-4 &U-1- -36 pcs F1 32 :- 1. Paper Trays -16 pcs 2. Plastic side trays -15 pcs 3. Plastic back side trays -12 pcs 4. Waste box for tonner -5 pcs." It is seen that what is sought to be alleged on import of 20 sets photo copier machine in SKD condition could not have been assembled with the kind of goods found in the entire consignment. We also find that the PCBs which are imported, are of different varities and different quantities. If it is the allegation of the department that the entire consignment is for import of 20 photo copier machine in CKD co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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