PEARLESS PACK LTD. Vs. C.C.

JUDGEMENT

(1.) M/s Pearless Pack Ltd., New Delhi purchased "Second -hand Offset Printing and Allied machines" at US 32,100 under invoice No.052602A dated 27th May 2002 from North East Printing Machinery, Inc., USA. The terms of payment was bill for collection at sight through Indian Bank, West Patel Nagar, New Delhi. The consignment consisted of the following 4 items as mentioned in the Bill of Entry: Towards sale of second hand Offset Printing and Allied Machines: CIF Price

(2.) M/s Pearless Pack sought clearance of the goods through Inland Container Depot (ICD), Tughlakabad under Bill of Entry No.278500 dated 6.8.2002. The invoice price was declared as the price of the goods for the purpose of assessing them to customs duty. Clearance of the second -hand machines was claimed under para 2.33 of the Handbook of Procedures -Vol.I, 2002 -2007 of Import Policy, which provided for import of second -hand capital goods that are not more than 10 years old.

(3.) Customs Authorities, ICD, Tughlakabad objected to the clearance of the goods. It was alleged that Adast Dominant, 4 colours offset press (serial No.ii of above) was more than 10 years old. It was further alleged that all the goods other than the one mentioned at Sl.No.(iii) above of had been undervalued. The appellant M/s Perless Pack contested the objections but failed. Commissioner of Customs, ICD, Tughlakabad passe Order -in -Original No. AKR/CC/ICD/TKD/109/2002 dated 23.10.2002 upholding the objections. As a result, all the goods other than the item mentioned at Sl.No.(iii) were confiscated and penalty of Rs.2 lakhs was imposed on M/s Pearless Pack. They were also directed to pay duty on the machines at enhanced values as well as to redeem them on payment of fine. This order is under challenge in the present appeal.