2002 (10) TMI 722

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....SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs, New Delhi. 2. The brief facts of the case are that the appellant made import of 65 pieces of 'Dialysis machines' from U.S.A. On scrutiny, it was found that the machines were more than ten years old and require a sp....

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....igher side. 4. The contention of the Revenue is that the value of goods were enhanced as mentioned in the invoices. Enhanced value is accepted by the appellant. 5. In this case, the Revenue authority enhanced the value of the goods and while enhancing the value of the goods, they also enhanced the shipping expenses at the same rate. In the invoices, the shipping expenses were separ....