2012 (10) TMI 584

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....odels Canon NP 1318, Canon GP 215 and Canon GP 210 (total 49 Nos.) and Canon X-820 (2 Nos.). They had declared import price of Rs. 150 per set. 2. Since the goods appeared old and used and the value declared appeared to be low the Customs Officers asked a Chartered Engineer to assess the value of the goods. The Chartered Engineer assessed the price of these goods at $ 210 instead of $ 150 declared by the appellant. 3. Further the appellants had declared the description of the goods as "Old and Used parts of copier incorporating optical systems" and claimed classification of the goods under Customs Tariff Item 90099900. Revenue was of the view that the goods were classifiable under Tariff Item 90091200 attracting duty rates o....

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....issioner (Appeal) held that the goods will be classifiable under Tariff Item 90099900. He also held that the Chartered Engineer did not give any basis for the value adopted by him and therefore the order for enhancement of value was not maintainable. However he upheld the confiscation of the goods and redemption fine imposed. Aggrieved by the order of the Commissioner (Appeal) appellants have filed this appeal. 7. The Contention of the Appellant is that since the Commissioner (Appeal) had upheld the classification and valuation as declared by the Appellant there was no case for confiscating the goods and imposing any penalty. Further he pleads that in similar cases Tribunal has reduced redemption fine and penalty to 15% and 5% of as....

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....s parts of capital goods, there was no prohibition on its import because the licensing policy against the tariff item indicates that all goods of this Tariff item are freely importable. This argument is applicable equally for the complete photocopiers falling under Tariff item 90091200 also. But prohibition on import of second hand goods comes from para 2.17 of the Import policy which restricts import of all second hand goods except second hand capital goods unless there is a license. There are decisions that photocopiers itself are not capital goods and hence import of second hand photocopiers are prohibited. Parts of photocopiers qualify much less to be considered as capital goods. So we do not see any merit in this argument. 11. ....