9911796707
TMI Blog2003 (10) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985 at Air Cargo Complex, Mumbai for the clearance of above said system. 2. The goods were examined twice, first when the Customs officer in the Import Cargo Shed had conducted the mandatory examination and second time by an expert from M/s. CMC Ltd., the Government of India undertaking and following two objections were raised - (i) IBM Matrix Printer a part of the goods under import was old and used. (ii) The value declared was low. Reliance was placed on an import of a similar model imported by Bank of America, Mumbai at the f.o.b. value of US dollars 98,140.40 and the value therefore should be worked out to Rs. 11,93,484.20. 3. Proceedings were after communicating the said objection and on waiver of notice was ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted goods shall be deemed to be the price at which said or like goods are ordinarily sold or offered for sale for delivery at the time and place of importation i.e. Mumbai in international trade ordered in this case, and that the sale price from a dealer in Hong Kong to a buyer in Hong Kong cannot be accepted has force. These invoices only represent value for customs purposes of a computer system sent by Bank of America, Hong Kong to their branch in Mumbai and are not an acceptable evidence of value of contemporary comparable imports. Bank of America does not deal in Computer System nor do they manufacture the said IBM System. Having purchased the system in the course of local sales and passed it on to the local branch. That cannot be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and they cover the difference of approximately Rs. 2,36,063/- between the two values declared and now being determined. (c) When goods are not in same quantity and cannot be compared and the value difference have a rational explanation loading of value as arrived at cannot be upheld. (d) As regards the allegation of contravention of Para 58(2) of the Import Policy 1985-88 read with ITC Public Notice No. 7/85 that aspect of objection was never communicated to importers. Therefore the Collector's findings are of travelling beyond the charges. It is found that the learned Collector has come to findings - "further from the publication Computer Price Guide, it is seen that I.B.M. System 36(B-24) has a basic memory of only 512K and can supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the examination has been conducted by the officers other than Assistant Collector. Therefore, the submission that the initial examination report dated 17-3-1986 "appears to be old" in the report on IMB 5256 Matrix Printer and 'on carton B-24' against the report regarding IBM 5360 System - 36 which are in the nature of interpolations, can be clearly observed by the facts placed in the file, therefore, plea being made of bias in the examination and with tampering with the report has to be upheld. Therefore the Collector's finding in this regard as also his findings on M/s. CMC Ltd. Report, cannot be upheld especially when importers request for the re-examination was not permitted by the Collector. The burden of proving "old and used" was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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