1986 (10) TMI 232

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....RE Photocopier each as cargo by air on 30-7-1985. Since the required import licence or customs clearance permit was not produced, the lower authorities have confiscated the goods absolutely. As the facts and issues involved are common in the two appeals and both arise out of the same order-in-appeal, we are making this common order to dispose of both of them. 2. We have heard both sides and hav....

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....he purpose of assessment of duty instead of the value of Rs.14,000/- indicated by the authorities in the order-in-original as the authorities have given no reason whatsoever for rejecting the invoice value. Our attention is drawn to the invoices which mention that the value given therein is low as the goods were of an obsolete model. It is also stated by the appellants that the goods were a gift t....

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....med on payment of an adjudged amount of fine in lieu of confiscation. But there can be no question of any "practice" in such matters. Each case stands on its own merits. At any rate, there is no evidence adduced on record to support the appellants' contention regarding the existence of any "practice" till August, 1985. It may be that to begin with the authorities released a few photocopiers on fin....