SELECTION ENTERPRISES Vs. COMMISSIONER OF CUSTOMS, HYDERABAD

JUDGEMENT

(1.) THE Customs Appeal No. 49/2005 arises from the Order -in -Appeal No. 93/2005 (H -II) Cus dated 30 -11 -2005 wherein the Revenue has proceeded to value the goods, namely monitors, mice, etc. imported by the appellants on the basis of Chartered Accountants certificate at US $ 4064 and redemption fine has been imposed to Rs. 2,50,000/ -.

(2.) THE Customs Appeal No. 147/2006 arises from the Order -in -Appeal No. 1/2006 (H -II) Cus dated 16 -1 -2006 wherein the value of the imported second -hand used electronic parts and accessories such as computers, CPUs, monitors, etc. has been revised to Rs. 7,74,995/ -. The goods were confiscated and redemption fine has been imposed to Rs. 2,25,000/ - in addition to a penalty of Rs. 75,000/ -.

(3.) THE Customs Appeal No. 148/2006 arises from the Order -in -Appeal No. 2/2006 dated 17 -1 -2006. In this case, the value of the second -hand used monitors, CPUs, photo copier machine, etc. has been revised to Rs. 11,16,228/ -. Redemption fine has been fixed to Rs. 3,00,000/ - and penalty has been imposed to Rs. 75,000/ -.