TaxTMI 
TaxTMI 
2001 (12) TMI 694
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....der per : Gowri Shankar, Member (T)]. - The appellant filed a bill of entry for clearance of one Solna 225, 2 colour offset printing machine and one 15 inch guillotine. Both were declared to be second hand. Examination of the consignment revealed the presence in addition of these two machines of one more second hand Solna two colour offset machine. Proceedings were initiated against the appellan....
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....tered Engineers certificate, we remand the case to the Assistant Collector for determining the assessable value of the machines and consequential relief to the appellants, if any." By a subsequent order, the Tribunal substituted the word "Additional Collector" for the word "Asstt. Collector" appearing in the above extract. 2. The importer accordingly approached the Custom House. The Dy. Comm....
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....ermining the value, the Dy. Commissioner has gone by the price in the invoice of one Solna machine to be GBP 9,700 and applied it. It is contended before us that, by a subsequent corrigendum the supplier of the machine has said that the first invoice contained a typographical error and that the invoice should have read two machines instead of one. The invoice in two places mentioned one printing m....
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....olicy) of GBP 4,850 ought to be accepted again requires dismissal. The Tribunal had ordered valuation on the basis of the invoice and not based on any other document. 5. We therefore find no ground for interference with the value accepted by the Dy. Commissioner. 6. Counsel for the appellant then contended that he would be able to show that the incidence of duty, of which the refund wo....