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TMI Blog2004 (12) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... this Bench. 2. The appellants imported second-hand old and used Colour Offset Printing Machine & Roller. As they did not have the import licence, therefore, the same was ordered to be confiscated and has been released on fine of Rs. 9.5 lakhs and penalty of Rs. 2,00,000/-. The appellants are not contesting the order of confiscation in view of the Tribunal ruling rendered in the case of V. Solomon Jeyapandian v. CC, Trichy - 2002 (148) E.L.T. 810 (Tri. - Chennai) wherein the Tribunal, after examining the Supreme Court judgments on the point has upheld the order of confiscation. The only point raised by the appellants is pertaining to the valuation of the goods. They contend that the Department had obtained the Chartered Engineer's Certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C, Bombay has accepted the valuation based on CE's certificate in respect of second-hand machine. Even in the case of Sampurna Graphics (P) Ltd., the CE's Certificate was accepted with regard to the valuation of second-hand offset press. So also, in the case of Boddulari Graphics v. CC, Chennai, the party had not contested the CE Valuer's Report and, therefore, the said report was accepted by the Tribunal. In the case of Medak Rubber Limited v. CC, Chennai - 2000 (117) E.L.T. 700 (Tribunal), the invoice value of the second-hand machine was supported by CE's Certificate and the same was accepted by the Tribunal. So also, in the case of Rugmini Ram Raghav Spinners Pvt. Ltd. v. CC, Chennai - 1998 (103) E.L.T. 366 (Tribunal), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix the RF in terms of the judgments cited, to an extent of Rs. 1,91,048/- and penalty of Rs. 95,520/- in the matter. The impugned order is modified to the above extent and allowed accordingly. 5. The learned Counsel has produced 3 Orders-in-Original passed by the Additional Commissioner of Customs for Appraising Group-VB, Customs House, Kolkata wherein the RF and penalty has been fixed on used second-hand colour offset printing machine on varying propositions. In OIO No. 27/2004 dated 18-2-2004, the used second-hand Colour Offset Printing Machines and 10 nos. of Rubber Roller (New) for Akiyama Printing Machine have been valued at Rs. 12,88,384.84 and RF has been fixed at Rs. 1,00,000/- and penalty of Rs. 40,000/-. In OIO No. 29/2004, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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