TaxTMI 
TaxTMI 
2008 (10) TMI 238
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....stoms, authorities acting on an intelligence, that certain importers are importing complete photocopying machines under the guise of parts of photo copying machines, examined the consignments imported by the appellant. On examination of the consignments in the presence of representative of CHA, it revealed that the appellant had imported complete assembled photocopying machine and also imported equal number of mounted PCBs and plastic moulded covers along with screws, "Hard-Ware" supplied separately. The appellant had filed valid import licence No. P/A/1468268 dt. 14-7-86 for the imports of Components of Plain Paper Copier as per list attached". The lower authorities came to the conclusion that the licence so produced by the appellant is on....
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.... 1962 read with Section 3(2) of the Imports 8, Exports (Control) Act, 1947. As also under Section 111(m) of the Customs Act, 1962. I however give the importers an option to redeem the goods on payment of fine of Rs. 13,97,000/- (Rupees thirteen Lakhs Ninety Seven Thousand only) in terms of Section 125 of the Customs Act, 1962. For their acts and omissions of misdeclaring the goods as components as per the list attached to the imports Licence No. P/A/1468268 dt. 14-7-87 and actually importing complete photocopiers and purposefully not declaring the correct make and model to avoid detection of correct value to defraud the Government of its legitimate revenue, which have rendered the goods liable to confiscation under Section 111(d) and ....
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....copier machine in CKD condition. 5. Ld. SDR would submit that the appellant had imported entire photocopying machine in completely knocked down condition and only assembling the same and markets the photocopier. He draws our attention to various paragraphs of the adjudication order and submits that these facts are not denied by the appellant before the adjudicating authority. It is his submission that the items imported had embossing of "Canon" in red colour. He also submits that there were mounted PCBs which can be only fitted into assembled photo copying machine. It is his submission that the appellants had no right to import entire photo copying machine in guise of components of photocopying machine. He reiterates the findings of the ....
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....resence of importer Shri Rajendra S. Sanghvi. The examination has been carried out at CWC, Wadala where the consignment is presently lying. On conducting 100% examination, goods found as per declared in invoice No. TE 1039/87 dated 22-6-87. Details are as under : There are 20 Sets of Photo Copier Machines in SKD condition (Cannon Brand ) packed in 20 cases and in remaining 12 cases following goods (parts of above Photo Copier Machines) are found which are as under :- Sr. No. Items 1. Plastic cover parts 2. Waste boxes for tonner 3. Tool Kits 4. Wire cleaning pens 5. 4 Bottles each of 50ml of combustible cannon S-200 6. Mounted P.C.B. of main Boards ....
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....37. Waste Boxes for Tonner 38. Plastic locks 39. Paper trays A4R (Cassettes) 40. Paper trays A3 & A4 41. Top paid covers 42. Plastic covers for operational boards 43. Paper trays A-4 & U-1 44. Paper trays 45. Plastic side trays 46. Plastic Bach side trays 47. Waste Boxes for Tonner The above said items are integral parts of Photo Copier Machines (20 units). On visual inspection it appears that imported goods are complete Photo Copier Machines." We find that the above said examination report does not give any details. It is seen that the examination report says from the 20 sets of photo copier machines in SKD....
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....7 pcs F1 30 :- 1. Paper trays A3 & A4 -21 pcs 2. Top pad covers -10 pcs. 3. Plastic cover for operational board -1 pc F1 31 :- 1. Paper Trays A-4 &U-1- -36 pcs F1 32 :- 1. Paper Trays -16 pcs 2. Plastic side trays -15 pcs 3. Plastic back side trays -12 pcs 4. Waste box for tonner -5 pcs." It is seen that what is sought to be alleged on import of 20 sets photo copier machine in SKD condition could not have been assembled with the kind of goods found in the entire consignment. We also find that the PCBs which are imported, are of different varities and different quantities. If it is the allegation of the depart....