2005 (3) TMI 597

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....vocates, for the Appellant. Smt. K.A. Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed these appeals against the adjudication order passed by the Commissioner of Customs. The appellant made import of second-hand main frame assemblies. Common issue is involved therefore they are being taken up together. 2. The appella....

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....roup Officer. 5. The contention of the appellant is that these are second-hand goods and these are parts of the photocopier machine, therefore, the method adopted by the Customs authorities for enhancing the value by taking into consideration the value of the complete photocopier is not sustainable. . The contention is also that where the value was enhanced on the opinion of Appraising Gro....

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....n the arguments of the appellant that parts cannot be compared with another machine. The value was enhanced on the opinion of Appraising Group in the second case. There was no evidence on record to show that similar goods were being imported at higher value. In these circumstances, we find that the order where the value was enhanced, are not sustainable and set aside. 8. As the goods were ....