2026 (3) TMI 1362

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....of Computer Cabinet Cases vide Bill of Entry No.4934832 dated 07.08.2024. On examination, by officers on 12.08.2024, it was found that the said consignment consisted of 4431 pcs, instead of 4320 pcs, as declared (i.e. excess by 111 pieces); A Chartered Engineer was commissioned; as per the report dated 27.08.2024 given by him, the impugned goods were found to be Computer Cabinet Cases (Bare BoneSystems); they were old and used; they were incomplete desktops, partially assembled platform having motherboard, power supply and fan; reasonable price was around 12.00 USD/pc. On the basis of the examination and the Chartered Engineer's certificate, it appeared to the revenue that importer has miss-declared and undervalued the goods. However, i....

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.... motherboard, a fan and power supply cannot be held to be un-finished computer systems as vital parts like CPU is absent. He further submits that learned Adjudicated Authority has wrongly re-determined the value at 12$/pc on the basis of Chartered Engineer's report. He further submits that the rejection of value under Rule 12 is not warranted as there was no mis-declaration of value and revenue has not placed any proof that any amount over and above the price shown in invoice has been paid to the foreign supplier. He submits that for that reason, no confiscation can be done and no penalty can be imposed. 4. Learned Authorised Representative Shri Santosh Kumar reiterates the findings recorded in the impugned order. 5. Heard both th....

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....t the price comparable to the value being adopted. We also find that it is not the case of the department that the importer has paid the foreign supplier in excess of the price shown in the invoices. Therefore, we find that no case has been made for redetermination of value. 8. Coming to the issue of classification of the impugned goods as incomplete computer systems, we find that the Adjudicating Authority and the Appellate Authority has not recorded any reasons for coming to such conclusion. The Chartered Engineer, who is supposed to be an expert in the field has used the word 'Computer Cabinet Cases and bare bone systems interchangeably. We find that in the case of computer system cases with just a motherboard and a fan cannot be held....