1998 (3) TMI 209

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....spondent. [Order per : Justice U.L. Bhat, President]. -  On the occasion of appellant's marriage in 1987, her cousin living in Hong Kong purchased "Xerox Copier/Paper Master/P/M Camera for offset printing and sent it to appellant, as marriage present. On behalf of the appellant invoice showing price of Hong Kong $ 6,500 and connected documents were produced along with the cash memo rela....

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.... Section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Import and Export (Control) Act, 1947. He directed duty to be paid on CIF value of Rs. 75,000/-, fixed redemption fine at Rs. 70,000/-. In appeal, Collector (Appeals) reduced the value to Rs. 60,000/- and redemption fine to Rs. 40,000/-. Being aggrieved by these orders, the importer has filed the present appeal. We have heard b....

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....d. 3.  The appellant did not disclose the 1987 price of a new machine nor did the appellant have any specific case that the machine was manufactured prior to 1987. It is not known if a proper examination report has been prepared in the Custom House. The cash memo of the appellant's donor's purchaser and invoice of the appellant came into existence at an interval of about 4 months but the p....