https://www.taxtmi.com/caselaws?id=52295 Imported photocopier consignments supported by examination reports and Chartered Engineer certificates were treated as old and used components, not complete machines, because the evidence did not show that the goods, as imported, were fully assembled and functional. The departmental reliance on an invoice and undisclosed search material was insufficient to displace the direct technical evidence, especially where the material was not given to the importers for rebuttal. Allegations of undervaluation and misdeclaration also failed for want of reliable proof, so the enhanced value, confiscation, redemption fine and penalty could not stand. The goods were accordingly classified under sub-heading 9009.99, with consequential relief and release directed. en-us Tue, 10 Jun 2003 00:00:00 +0530 Tue, 05 Oct 2010 10:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52295 Imported photocopier consignments supported by examination reports and Chartered Engineer certificates were treated as old and used components, not complete machines, because the evidence did not show that the goods, as imported, were fully assembled and functional. The departmental reliance on an invoice and undisclosed search material was insufficient to displace the direct technical evidence, especially where the material was not given to the importers for rebuttal. Allegations of undervaluation and misdeclaration also failed for want of reliable proof, so the enhanced value, confiscation, redemption fine and penalty could not stand. The goods were accordingly classified under sub-heading 9009.99, with consequential relief and release directed. Case-Laws Customs Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52295