2022 (10) TMI 99

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....oods. 2. Heard Smt. Sridevi Taritla, Learned Additional Commissioner for the appellant-Revenue and Shri S. Sankaranarayanan, Learned Advocate for the respondent. 3. Brief facts, as could be gathered from the impugned Order-in-Appeal and which are undisputed, inter alia, are that the respondent viz. M/s. Genuine Copier Systems filed Bill-of-Entry No. 7276435 dated 19.07.2018 for clearance of used Digital Multifunctional Printers / Devices (MFDs) of various makes and models with standard accessories and attachments and classifying the goods under CTH 84433100; that the Revenue having noticed that the goods were second hand in nature, adhering to the RMS/CCR instructions mentioned in the EDI system and as per the prevailing practice, the....

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....only) in respect of the goods imported by M/s. S.P. Associates, Delhi vide Bill-of-Entry No. 7276435 dated 19.07.2018 was rejected in terms of the provisions contained in Rule 12 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 and re-determined the value as Rs.43,49,223/- (CIF) (Rupees Forty Three Lakhs Forty Nine Thousand Two Hundred and Twenty Three only) under Rule 9 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. (ii) Confiscation of 272 units of goods declared as 'Old & Used Digital Multifunction Print and Copying Machines with Standard Accessories' covered under Bill-of-Entry No. 7276435 dated 19.07.2018 under Sections 111(d) and 111(m) of the Customs Act, 1962 ....