2001 (2) TMI 446

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....re cleared without any difficulty, the department accepting the declaration filed by the importer. We are concerned in this appeal some of the goods comprised in the tenth consignment. Examination of this consignment by a committee of three appraising officers and an Assistant Collector found the following items to be new, and not reconditioned or old, as the importer claimed. (i) electronic typewriter, (ii) dictation tape recorders, (iii) shaker (iv) viscometer. 2. The committee also found value of 15 other items was required to be enhanced. Notice to show cause was issued to the importer proposing enhancement of the value, confiscation of these 19 items under clauses (d) and (m) of Section 111 of the Act, and penalty on the imp....

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....ave been manufactured after 1992. The value that it would have therefore could not be higher than the value of the other machine, which is also manufactured in 1992, which has been accepted by the department. As a matter of fact, the invoice mentioned the same value (of Switzerland franc 499) for each machine. There is thus in other words an admission by the manufacturer that the reconditioning which is stated in 1983 has virtually rendered a new machine. The value that should be accepted of that machine is the declared value that has been accepted for the other machine. This works out to Rs 21.00 lacs. This is the value that should be adopted and not any other value. 5. It is not denied by the counsel that the other items, electron....