2005 (4) TMI 439

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....Order per : S.S. Kang, Vice-President]. - Heard Both sides. 2.Appellant filed this appeal against the adjudication order passed by the Commissioner of Customs. In this case the appellant made import of old and used parts of photocopier and declared the value at Rs. 16,07,567/-. The declared value was enhanced was Rs. 21,46,876/-, as the old and used parts are not freely importable, therefore, a....

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....ention of the Revenue is that based on import made by the importer that the second-hand old and used parts of photocopier was found to be in the range of US $ 99 to 144 and 113 to 204.  Therefore, the value declared by the appellant is not accepted. 5.In this case, the value of old and used parts of photocopier was enhanced by the customs authorities on the basis of Chartered Engineer certif....