COMMISSIONER OF CUSTOMS, AMRITSAR Vs. NEELDHARA TRANSFERS

JUDGEMENT

(1.) BEING aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri R.K. Gupta, ld. AR appearing for the Revenue and Shri Naveen Bindal, ld. advocate appearing for the respondents. As per facts on record, the respondent imported a consignment of second hand used 4 colours offset printing press to set up printing press. The same was declared in the bill of entry as "Used 4 Colours Offset Printing Press Model Adast 745P Stream feeder Console Technotrans Alph. A.D. Powderspray Device". The said machine was imported from France. Along with the bill of entry, the respondent filed invoice, packing list, bill of lading etc. and FOB value was declared as Euro 15,000.

(2.) THE price declared by the respondent was enhanced by the assessing authority on the bill of entry itself to Euro 56,100. The said enhancement was done on the basis of Chartered Engineer's certificate and by observing that model of the printing press was declared as "Adast 745P" whereas the same was found to be "Adast 745 CP".

(3.) THE Commissioner (Appeals) accepted the above contention of the respondent. He observed that the respondent was not put to notice before enhancement and no opportunity was given to them. He also sought a report from the concerned Deputy Commissioner who agreed that Chartered Engineer's report was not given to the importer.