2007 (12) TMI 364

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....[Order]. -  In this case, 100 pcs. of old and used photocopier machines-low duty, medium duty and heavy duty were confiscated by the authorities below on the ground of mis-declaration of value - the value has been enhanced from Rs. 9,13,934/-, as declared, to Rs. 14,25,110/- on the basis of market inquiry. The adjudicating authority imposed a redemption fine of Rs. 7,60,000/- and penalty o....

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....the submission of the Revenue that since the goods are old and used, namely, second-hand items, their value cannot be equated with those shown in VAT paid sale bills/invoices, for obviously, not the same items, but similar items. In the case of old and used goods, there can never be any identical goods for the reason that the wear and tear of each item will depend upon their age and other factors.....