2019 (3) TMI 54

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot 'old and used' as declared by the importer in bill of entry no. 941374/15.02.2010. Relying upon the examination report, as well as the report dated 18th March 2010 furnished by M/s Intertek, a chartered engineer, the original authority had re-determined the assessable value of 'straw applicator' as Rs. 55,02,443/- under rule 5 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and to Rs. 4,00,000/- for 'bent foil treator' under rule 9 of the said Rules. The goods were confiscated under section 111(m) of Customs Act, 1962 but permitted to be redeemed on payment of fine of Rs. 14,75,610/- and penalty of Rs. 5,90,244/- was imposed on the importer under section 112(a) of Customs Act, 1962. Aggrieved, the appellant is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods. Nevertheless, the report of the examination by the docks unit is available and nothing has been brought on record to controvert the finding therein on behalf of the appellant herein. We, therefore, hold that the goods are not 'second hand' as claimed by the appellant. 5. The next issue that comes up is the determination of the value of the goods. We observe that the value adopted for assessment 'straw applicator' has not been challenged and it is only the finding on the condition that has been contested along with the 'judgement' by which 'bent foil treator' has been re-assessed. With our finding of goods not being 'second hand', the absence of challenge to the enhanced value of 'straw applicator' renders a finality to the assess....