2005 (3) TMI 193

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....lasundaram, Vice-President]. - The value of old and used photocopiers imported by the appellants herein has been enhanced and goods have been confiscated for the reason that they are consumer goods requiring valid licence for their clearance which the appellants did not possess; option to redeem the goods on payment of fine has been extended; penalties have been imposed. Details of the appeals are....

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....anced on the basis of Chartered Engineer's certificate compared with the evidence of value available with the appraising group. The Chartered Engineer has not furnished the year of manufacture of the goods which is very relevant for the purpose of determining whether their transaction value is required to be rejected, There is no evidence furnished of contemporaneous imports. In these circumstance....