2008 (6) TMI 164

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....Jain, DR, for the Revenue. [Order per: S.S. Kang, Vice President]. - Heard both sides. 2. The appellants filed this appeal against the impugned order whereby value of imported photocopier machines and their components were enhanced and goods were confiscated as the second-hand capital goods are restricted item. 3. Contention of the applicants in respect of enhanced value is that goods in ....

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....cepted enhancement of the value at the time of import.  Hence, now they cannot challenge the enhancement.  The Revenue relied upon the decision of the Hon'ble Supreme Court in the case of Primella Sanitary Products Pvt. Ltd. v. CCE, Goa, reported in 2005 (184) E.L.T. 117 (S.C.), and in the case of Akash International v. C.C., Kolkata, reported in 2006 (197) E.L.T. 200 (Tri.-Del.).  ....

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....rmity in the impugned order whereby goods were held liable for confiscation. In respect of enhancement of value of goods on the basis of comparable goods imported at higher value we find that the present goods are second-hand goods and as per report of the appraiser year of manufacture is not available and the goods are not re-conditioned. As the year of manufacture is not available in respect of ....

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....per revenue does not debar the appellants to challenge the same. In the case of Primella Sanitary Products Pvt. Ltd. (supra) the assessee made the concession before the Tribunal as well as before the Commissioner (Appeals). The Hon'ble Supreme Court held that when concession is made, manufacturer is bound and concession cannot be withdrawn. In the case of Akash International the Revenue shown the ....