2022 (11) TMI 1194

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....ase are that the appellant filed Bill of Entry No. 4561114 dated 27.12.2017 under self assessment scheme declaring the goods as "Old Hospital Bed & Old Hospital Cart with Standard Accessories". The said goods have been purchased from Hope Foundation, New York vide Invoice dated 15.11.2017 having value USD 1650 (FOB). There was six set of old hospital bed having declared per unit value 200 USD and three old Hospital Cart with accessories - unit price 150. The declared price is Rs.2,08,317/-. The bill of entry was subjected to 100% examination under first check, that the examination order directing verification with invoice, packing list, Bill of entry, bill of lading and to report- (i) Year of manufacture (ii) Name of manuf....

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....ched. As per CE certificate attached dated 16.01.2018 by Naveen Arora". 6. It appeared to Revenue that the goods involved is old hospital accessories are restricted in nature in terms of Sl. No. II (2.1) FTP 2015-20, which stipulates that import of Second Hand Goods other than capital goods are restricted in nature and can only be allowed subject to production of valid authorisation certificate issued by DGFT. As the importer failed to submit such certificate and further the declared price appeared to be low, as is apparent from the valuation report. The importer was asked to justify the value of the goods with documentary evidence, which they failed to produce. Accordingly, it appeared that the value of the goods is liable for rejection....

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.... urged that the appellant has authorised M/s Krishna Logistics for clearance of their goods who have without their knowledge appointed M/s Prompt Air and Sea Cargo Pvt. Ltd., for clearing the goods. It is further urged that valuation has been rejected without finding the transaction value as untrue and against the provision of Section 14 of the Customs Act. Unless the valuation is rejected in accordance with law, no fresh valuation can be made. It is further urged that penalty imposed under Section 112(a)(i) is bad and fit to be set aside. 9. Learned Authorised Representative appearing for the Revenue relies on the order of Court below. 10. Having considered the rival contentions, I find that the appellant has definitely imported the ....