2006 (3) TMI 566

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...., SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants imported a second hand machinery and filed Bill of Entry on 28-10-04 for its clearance claiming EPCG benefit. The year of make of the machinery was declared as 1996. After inspection of the goods, departmental officers noticed that the year of make of the machinery was 1993. Thus, with reference to the date of....

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....wever, by their conduct, the assessee had already accepted 1993 as the year of make. Hence, apparently, there was misdeclaration by the importer. There seems to be no prima facie case against the demand of duty. However, it is on record that the provisional release of the machine was allowed against a Bank Guarantee for an amount of Rs. 13.1 lakhs. It is said that this Bank Guarantee is live with ....