2009 (9) TMI 968

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....hat the respondent imported reconditioned mainframes of photocopiers and filed Bills of Entry for their clearance for home consumption. The goods on examination were found to be old and used. It was also reported that the goods have the essential features of photocopiers without constituting a full photocopier. 3. The Assessing Officer held that : i) The declared value of the mainframes is low and is liable to be enhanced; ii) The old and used mainframes of photocopiers, being in the nature of assembly/sub-assembly of components for photocopiers, cannot be freely importable, and iii) As per the examination report, the mainframes have the essential features of a photocopier. Therefore, the imported mainframes ar....

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.... amount is to be credited to the Consumer Welfare Fund. Aggrieved by the same, the respondent preferred an appeal before the Commissioner (Appeals). He held that the sale price of the goods in the instant case would have no relationship with the landed cost and the other cost burden such as duty, fine and penalty and therefore, the question of passing of such burden to the ultimate buyer of the goods would not arise and held that the presumption of unjust enrichment under Section 28(D) of the Customs Act, 1962 would not apply and ordered that the refund claim to be credited in the account of the respondent. Aggrieved by the same, the Revenue is in appeal before me. 7. Shri N.A.Sayyed, Ld. JDR appearing on behalf of the Revenue submits th....