2004 (12) TMI 500

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.... the Appellant. Shri R. Pardeshi, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The dispute in the present appeal relates to the valuation of 82 old and used photocopying machines imported by the appellant with a declared value as Rs. 9,01,600/-. Inasmuch as the appellant had not produced the Chartered Engineer's Certificate, the goods were examined at first c....

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....aid order of the Commissioner is impugned before us. 3. We have heard Shri Z.B. Nagarkar, Consultant appearing for the appellant along with U.N. Answekar, ld. Advocate and R. Pardeshi, ld. JDR appearing for the Revenue. 4. The main contention of the appellant is that the photocopying machine being old and used, there cannot be contemporary import in respect of such goods. The trans....

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....d Accountant Certificate necessitated the examination of the goods by the Dock Authorities and that report after examination, was conducted in presence of the appellant's representative and accepted. The appellant has also, at the time of clearance, agreed to pay duty on the enhanced values. 6. It is observed that in the decision relied upon it is held that for valuation of second-hand and....