2004 (1) TMI 621

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....berg TOK printing press 10 Rs. 2.27 lakhs approx Thompson Crown printing press 2 Rs. 65,114/- Thompson Crown Regal Press 2 Rs. 56,080/- Ryobi Printing Press 1 Rs. 37,890/- Guillotine Cutting Paper Machine 1 Rs. 18,946/- 2. In support of the claim for clearance of the goods, the importer produced an invoice, dated 18-10-2001 issued by Business Finance Corporation, Reading, UK addressed to British Printing Press, Nasik Road, M.S. India c/o M.A. Alam 11A, Linwood Road, Handsworth, Birmingham, UK and a certificate issued by Anwari & Wood, Birmingham claiming to be Chartered Engineers. The chartered engineer's certificate indicated the machines to be less than ten years old also giving the value ....

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....der, the Commissioner (Appeals) reduced the fine to Rs. 3 lakhs and penalty to Rs. 1.50 lakh but otherwise did not interfere. Hence this appeal. 4. The contentions of the representative of the appellant are as follows. The request made for cross-examination of the representative of the Hiedelberg India Ltd. and of the employee of K.R. Bedmutha, made in order to elucidate the basis of the year of manufacture and the basis for valuation, has been denied to it without assigning any satisfactory reason. It is not made clear why the year of the manufacture shown by the chartered engineer is not acceptable. There is no reason why the value shown in the invoice cannot be accepted. The market enquiries, on the basis of which the local chart....

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....Ltd., Chennai. It is significant to note that the invoice of Business Finance Corporation of India Ltd. is addressed to the appellant care of M.A. Alam at Birmingham. The Bill of Entry shows the consignment to be M. A. Alam, British Printing Press, Birmingham. The representative of the appellant agrees that it had no branch at any time in Birmigham. He also says, in reply to a question, that M.A. Alam, the cousin of Zafeer Ahmad, the proprietor of British Printing Press. From these documents, it is clear that there was no sale of the goods to the appellant by Business Finance Corporation. The sale was to Alam. The fact that the appellant has so far not paid Business Finance Corporation for any machine as it was stated by the representative ....