2004 (11) TMI 498

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... K.A. Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs. The appellant made import of parts of second-hand main frame of photocopiers and declared the value of the consignment $ 85225 (C & F) and the same was to be enhanced $ 1,21,015 (C & F) on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....trol Order and in respect of misdeclaration of quantity of some parts.  3.The Revenue is relied upon the Chartered Engineer's certificate and submitted that as per the Chartered Engineer's certificate, the value was assessed by the adjudicating authority.  4.We find that in this case the Revenue is not disputing that the imported goods are old and used main frame assemblies and it ....