2007 (2) TMI 567

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....the Appellant. Shri Samir Chitkara, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide impugned order the Commissioner of Customs, Ahmedabad has confiscated the second-hand machinery imported by the appellants on the ground that the same was more than 10 years old and was not allowed to be imported under Import Export Policy. However, he has given option to the....

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....l's decisions in the case of CC, Chennai v. Vijex Office Equipment Pvt. Ltd. - 2006 (202) E.L.T. 123 (Tri.-Chennai), and Iquira Inc. v. C.C, Chennai - 2004 (170) E.L.T. 583 (Tri.-Bang.) in suppprt of his submissions to reduce the redemption fine and penalty. 3. As regards enhancement of value of second-hand machine, he submits that the Commissioner has not doubted or discarded the invoice ....

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....aneous import. Inasmuch as there can be no contemporaneous import in respect of second-hand machinery, the Commissioner's finding of enhancement of value are against the declared law. 4. After hearing the learned D.R. we agree with the learned advocate on the issue of value. The adjudicating authority has not given any reason as to why the invoice price disclosed by the appellants should b....