R.S. ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The common issue is involved, therefore, the appeals are being taken up together.

(2.) Appellants made import of an old and second hand photocopier machine. The price declared by the appellant as per invoice is not accepted by the Customs authority. The goods were examined by the Chartered Engineer of M/s. Moody International (India) Pvt. Ltd. As per the Chartered Engineer's certificate, the price of the goods is different from the declared by the appellants. The adjudicating authority rejected the price declared by the appellants as well as per the certificate issued by Chartered Engineer and determined the price by adopting the manufacturer value and applying the principle of depreciation and ordered the assessment of the goods. The adjudicating authority also confiscated the goods under Section 111(d) of the Customs Act, 1962 as the goods were not second hand capital goods and were imported in violation of Foreign Trade Policy.

(3.) The contention of the appellant is that the Tribunal in the case of Atul Commodities (P) Ltd. v. Commissioner of Customs, Cochin and Hyderabad, (Tri. -L.B.) held that second hand photocopier machines are capital goods.