1996 (10) TMI 168

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....the Respondent. [Order per : Justice U.L. Bhat, President.] - Appellant imported a second-hand Salona-425, four colour sheet fed offset printing machine 1984 model of Swedish origin from a supplier in Sweden. The machine was shipped in March, 1990. Bill of Entry was presented on 15-6-1990 declaring the value to the SEK 2,70,000 CIF equal to Rs. 7,61,306.00. The Collector was not prepared to ....

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....annot be at a flat rate. 3 The Chartered Engineer's certificate showed the year of manufacture to be 1984, without indicating the month of manufacture. Appellant did not produce any record to show the month of manufacture. This is not the appellant's case that there were any comparable imports at or about the same time. It is also admitted that there was not authoritative international lit....