2007 (8) TMI 111

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....appeal passed by the Commissioner (Appeals). 3. The appellant made import of old and used plain photocopier and filed Bill of Entry declaring the value of Rs. 4,12,742/. The Revenue was of the view that the value declared by the appellant is not correct and the goods are not capital goods, therefore, are not freely importable hence liable for confiscation. 4. The Revenue pointed out that the Hon....

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....t, as there is no year manufacture mentioned on those goods, cannot be compared with the goods which are imported at Calcutta by some other importer, as the same were not comparable goods. There is no evident: on record to show that the goods imported at Calcutta are in the same condition as impugned goods, therefore, enhancement of value is not sustainable. 7. The Revenue's contention is that at....