2023 (6) TMI 422

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry between 14/06/2016 and 02/08/2016 declaring the value for the goods imported viz. used Multifunctional Devices (MFDs) without obtaining necessary authorization / licence from the DGFT. Since the impugned goods were declared as used, the Bills of Entry were marked for 1st check examination and after 1st check, it was found being used machines, therefore, the case was referred to a Chartered Engineer for valuation. The Chartered Engineer, Shri Garuda Prasad G.K., by report dt. 20/06/2016 indicated that the equipments will have residual life of more than 5 years. The declared value of imported goods were ascertained by the Chartered Engineer. A copy of which was handed over to the appellant. Since the photocopier machines / Digital multifun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... iv. Navpad Enterprises Vs. CC, Cochin [2009(235) ELT 376 (Tri. Bang.)] v. CC, Cochin Vs. Dilip Ghelani [2009(248) ELT 888 (Tri. Bang.)] vi. Champion Phototstat Industrial Corporation Vs. CC, ICD, TKD, New Delhi [2021 (376) ELT 394 (Tri. Del.)] vii. Omex International Vs. CCE, New Delhi [2015 (328) ELT 579 (Tri. Del.)] 3.2. He has also submitted that the principle laid down by the Tribunal in Navpad Enterprises' case has been upheld by the Hon'ble Karnataka High Court. Further, he has submitted that the judgment cited by the Revenue viz. Unitech Enterprises Vs. CC, Chennai [2012(279) ELT 236 (Tri. Chennai)] which was upheld by the Hon'ble Madras High Court as reported 2021(377) ELT 283 (Mad.)] is clearly distinguishable. In the order....