2018 (1) TMI 177

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....pugned order passed by the Commissioner of Customs vide which the Commissioner has rejected the valuation done by the appellant and directed that the valuation be done on the basis of Chartered Engineer certificate under Rule 9 of the Customs Valuation (Determination of value of imported goods) Rules, 2007. The Commissioner has also imposed redemption fine and penalties. 2. Since the issue in all the 11 appeals is more or less identical, therefore, all the appeals are being disposed of by this common order. 3. The details of all the 11 appeals are given herein below: Sl. No. Appeal No. Appellant Bill of Entry No./date Redemption Fine Penalty 1 C / 27178 / 2013 M/s. N V Associates1/A, Iswar Choudhury Road, Kolkatta 700 029.West Be....

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....95147 dt.28.3.2013 Rs.6,00,000/- Rs.3,00,000/- 11 C / 21900 / 2014 M/s. G. S. Infotech138, GT Road, Shree Apartment, Block-B, 10th Floor (South),Dist. Howrah West Bengal 711 102. 4282570 dt.7.1.2014/4441491 dt.24.1.14/4441783 dt.24.1.2014 Rs.11,00,000/- Rs.5,00,000/-   4. For the sake of convenience, the facts of the appeal No. C/27606/2013 are taken. 4.1 Briefly the facts of the case are that the appellant filed Bill of Entry No.9695147 dated 28.3.2013 for clearance of goods declared as old and used digital multifunctional printer through their CHA M/s. Ajay Overseas Shipping with a declared value of Rs. 29,82,983/- for 245 units. They have also produced the certificate issued by the Ministry of Environment and Forests, Ne....

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....ultifunctional machines fall in restricted category and as per the Policy, they are freely importable. He further submitted that the Honble High Court of Madurai in Writ Petition No.12268 12270 of 2012 dated 17.9.2012 have allowed the free import of second-hand capital goods. He further submitted that the decision of the High Court of Madurai has been upheld by the Division Bench of the Madras High Court in appeal No.14095/2013 filed by the Department. He also submitted that on 28.2.2013, DGFT has amended Para 2.17 of the Policy vide Notification No.35/2013 dated 28.2.2013 and vide PN No.50 dated 28.2.2013 vide which para 2.33 of Hand Book of Procure (HBP) Vol.-I has been deleted. 6. On the other hand, the learned AR defended the impugned ....