TaxTMI 
TaxTMI 
1988 (3) TMI 300
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....ntry to cover the goods on 1.6.1987, and the goods for which the application was filed were as follows :- 1) Workstation WS-150 8pcs. 2) Terminals MG-8000 5 pcs. 3) Terminals T-7 1 pc 4) Printer DP-6500 Anadex 6 pcs. 5) Ribbon Cartrides for Printer 600 pcs. 6) One mounted printed circuit board. Not declared. He declared a value of $ 8,500 and the assessable value of Rs. 1,27,444. 2. The Customs did not accept the value and after issuing a show cause notice the Addl. Collector of Customs passed orders confiscating 8 Nos. work system, 5 Nos. terminals and 6 Nos. printers whose value was fixed at Rs. 5,29,450. In addition there were confiscated 2 Nos. Terminal T-7 valued at Rs. 12,497 and 1 No. PCB interface card valued at ....
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....ed at by Special Investigation Branch in terms of Section 14(l)(b) read with Customs Valuation Rules, 1963 are as follows :- a) Wicat system -150 Ws ) b) Terminal MG-8000 ) US $9450.00 Terminal T-7 ) (Considering that the terminal is a periphery and is to be used with main system and taking the minimum of price range given in the Guide). c) Anadex Printer DP-6500 - US $ 1695.00 d) Anadex Ribbons - US $ 18.00 per Doz. e) One Printed circuit board - Rs. 2000.00 (appraised). Considering the items above are used for last three years, a reasonable depreciation is to be given on the above unit prices. After deducting 20% depreciation every year as per practice on items (a), (b) and (c) above, the total value of the goods arriv....
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....mpetent expert should not be brushed aside without reason. 8. The Collector also rejected the export licence issued by U.S. Department of Commerce which the appellant produced as evidence of the declared value. The Collector's objection was that the U.S. Department of Commerce merely accepted the declared price and did not verify the same. The appellant during the course of personal hearing before the Addl. Collector produced a photo copy of a U.S. Embassy certificate dated 6.10.1986 stating that the export licence had been issued after proper evaluation examination etc. and that U.S. export regulations considered the net value of the product as the actual selling price less establishment charges or correct market price, whichever is large....
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....d working order is approximately US $ 300 only. These certificates were not accepted by the Addl. Collector as not being independent or impartial. We are of the view that these documents cannot form the primary evidence but can be used as corroborative evidence. 11. We had gone through the grounds raised by the appellant and the contents of the Additional Collector's order at some length to show the merits of the case of each side. The basic question involved is whether the invoice value should be accepted. No doubt the appellant is both the exporter and importer of the goods. Such a situation may create a little suspicion but such suspicion should not by itself lead to an adverse inference. The facts relating to value should be verified w....