1996 (12) TMI 140

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.... SDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - Appellants herein imported second-hand machines for which they declared the value of DM 46460.00 CIF. Since the machines were second-hand, they were got examined by the customs which included an expert on machinery from the panel available in the customs house. The total machines imported were four and the opinion of ....

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....ue could be between DM 50,000.00 to DM 60,000.00. The panel expert recommended acceptance of the value declared for the fourth machine, since he found that it had sustained damage. The Assistant Collector took the average value of the range suggested by the expert and enhanced the value by DM 54,500.00. He passed his order accordingly. The appeal against this order was dismissed by the Collector (....

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....n adopted by him for this machinery. The chartered engineer's certificate produced by the appellants herein, according to their own admission, does not really relate to the particular machines which they have actually imported, because by the time the transaction was finalised the machines to which the chartered engineer's certificate related had already been sold by the supplier who gave them som....

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....we note the submission of the learned counsel for the appellant if they are given an opportunity, they will also attempt to obtain these particulars from their German suppliers. In these circumstances, the matter is remanded to the jurisdictional Assistant Collector of Customs, Bombay Customs House to give a reasonable time to the appellants to furnish the particulars as indicated above regarding ....