https://www.taxtmi.com/caselaws?id=2557 The Tribunal upheld the impugned order regarding the declaration of value for imported old and used plain photocopiers, determining them as non-freely importable capital goods. The valuation based on comparisons with imports at Calcutta port was deemed invalid due to insufficient evidence on the goods' conditions. The Tribunal reduced the redemption fine and penalty, concluding that the enhancement of value was not justified. The appeal was disposed of accordingly, with the impugned order upheld in all other aspects. en-us Wed, 08 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2557 The Tribunal upheld the impugned order regarding the declaration of value for imported old and used plain photocopiers, determining them as non-freely importable capital goods. The valuation based on comparisons with imports at Calcutta port was deemed invalid due to insufficient evidence on the goods' conditions. The Tribunal reduced the redemption fine and penalty, concluding that the enhancement of value was not justified. The appeal was disposed of accordingly, with the impugned order upheld in all other aspects. Case-Laws Customs Wed, 08 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2557