BODDULARI GRAPHICS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal arises from Order -in -Original No. 121/2001 (CAU) dt. 31.3.2001 by which the Commissioner of Customs ordered for confiscation of Imported second -hand machinery under Section 111 (d) of the Customs Act, 1962 and granted option to redeem the same on payment of fine of Rs. 13 lakhs. A penalty of Rs. 1.3 lakhs has also been imposed under Section 112 (a) of the Customs Act. Besides directing the appellants to pay the duty at the appropriate rate.

(2.) The facts of the case are that the appellants filed Bill of Entry for the clearance of one unit of second -hand offset press through their CHA. The details of the machine are as follows:

(3.) The Importer had produced Chartered Engineer's Certificate dated 28.12.2000 from M/s, Informax Systems, Palatain Road, USA certifying the condition of the machine and the value of machine, at the time of purchase and year of manufacture. The goods were examined on first appraisment basis in the presence of a local Chartered Engineer -valuer, Shri S. Konar of M/s. Elbi Consultancy Pvt. Ltd. The Chartered Engineer certified that the year of manufacture was available and name plate details as Mitsubishi Offset Press No. IF070D year of manufacture 1990/2, manufactured by M/s. Mitsubishi Heavy Industries Ltd,, Tokyo, Japan, the expected residual life of the machine was US 1,10,000 C&F, Chennai appraised by the local Chartered Engineer and also certified that the machine is more than 10 years old.