2007 (8) TMI 111

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....d this appeal against the order-in-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. ....

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.... is that the goods imported by the appellant, 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 sustainab....

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....d, therefore, in absence of any evidence which shows that old and used photocopier and not reconditioned photocopiers are imported at higher value the basis for enhancement is not sustainable. As the year of manufacture was not on the goods, therefore, it cannot be said the similar goods were being imported at higher value at Calcutta port, therefore, the enhancement of value of the goods is not s....