COMMISSIONER OF CUSTOMS Vs. SAI COPIERS

JUDGEMENT

(1.) IN all these cases, the Revenue is on appeal under Section 130 (1) of the Customs Act, 1962 against the Final Order Nos. 674 to 680 of 2007 dated 28. 5. 2007 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

(2.) THE material facts for disposal of these appeals are as follows: the first respondents - importers have imported old used photocopiers and filed bills of entry for clearance of the goods under OGL. The value of the goods as invoiced by the Overseas Supplier was declared in the bills of entry. These imports were made subsequent to the amendment of Para 2. 17 of the Foreign Trade Policy by which the import of second hand photocopiers would be allowed only against a specific licence. After presentation of the bills of entry by the first respondent - importers, the goods were subjected to examination by Officers of Customs, as also by a local chartered engineer. The Chartered Engineer appraised the value of the goods to be higher than what has been declared by the importer. On the basis of the result of investigation, the Department issued show cause notice to the importers calling for their objections as to why the the imported goods should not be confiscated for want of import licence, as to why penalty should not be imposed on the importers and as to why the value appraised by the Chartered Engineer should not be adopted for the purpose of assessment.

(3.) ON adjudication, the Commissioner of Customs passed orders (a) enhancing the value of the goods under Rule 8 of the Customs Valuation Rules, 1988 read with Section 14 (1) of the Customs Act on the basis of the Chartered Engineer's appraisal, (b) confiscating the goods under Section 111 (d) of the Customs Act read with Section 3 (3) of the Foreign Trade (Development and Regulation) Act with option for redemption against payment of fine under Section 125 of the Customs Act as well as payment of appropriate duty and (c) imposing penalties on the appellants under Section 112 (a) of the Customs Act.