2009 (3) TMI 105

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....er : M. Veeraiyan, Member (T) (Oral)].- Both these appeals by the Department, involving the same respondent, involve a common issue and, therefore, are being disposed of by a common order. 2. The respondents imported old and used monitors, CPUs and keyboards of assorted sizes and brands, and declared average value of Rs. 508.2 for each monitor and Rs. 1155/- for each CPU and keyboard. The second-....

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....oner (Appeals) taking into account that the monitors, CPUs and keyboards were of different brands, types and sizes, held that, the method adopted by the Chartered Engineer to arrive at average value was not reliable and accordingly accepted the transaction value declared by the respondents. While he upheld the order of confiscation for violation of licensing conditions, in view of the acceptance o....