2002 (11) TMI 620

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....pra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported in August 2002, a consignment of used 14" colour monitors for computers of different brands. It declared a value of US$ 7 per monitor. The Department was of the view that the declared value of these required enhancement and further that the import of the goods required a licence. On this being comm....

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....provisions of Rule 4 of the Valuation Rules will apply with equal force to second hand goods as they apply to new goods. Therefore, the transaction value of such goods will not be acceptable only in cases where one of the four exceptions contained in the proviso of sub-rule (2) of Rule 4 applies. That is not the case here. He says further that similar consignments of monitors imported at Kolkata a....

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....in August this year. In the case of the goods imported at Mulund it was in March this year and in the case of Kolkata import it was in July this year. The three importations are therefore broadly contemporaneous. The details of the brand of the monitors imported in Mulund is not known. However, the consignments under consideration in Kolkata and in this case both consist mainly of Hyundai and Sams....