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Rs.6,00,000/-
10
C / 27606 / 2013 M/s. N V Associates 1/A, Iswar Choudhury Road, Kolkatta  700 029. West Bengal.
9695147 dt.28.3.2013 Rs.6,00,000/-
Rs.3,00,000/-
11
C / 21900 / 2014 M/s. G. S. Infotech 138, GT Road, Shree Apartment, Block-B, 10th Floor (South), Dist. Howrah West Bengal  711 102. 4282570 dt.7.1.2014/ 4441491 dt.24.1.14/ 4441783 dt.24.1.2014 Rs.11,00,000/-
Rs.5,00,000/-

4. For the sake of convenience, the facts of the appeal No. C/27606/2013 are taken.

4.1 Briefly the facts of the case are that the appellant filed Bill of Entry No.9695147 dated 28.3.2013 for clearance of goods declared as old and used digital multifunctional printer through their CHA M/s. Ajay Overseas Shipping with a declared value of Rs.29,82,983/- for 245 units. They have also produced the certificate issued by the Ministry of Environment and Forests, New Delhi which has granted the certificate subject to certain conditions. The invoice did not contain any details like year and country of manufacture, whether reconditioned or refurbished, etc. In the absence of these details, there were doubts raised by the Department regarding the genuineness of the declared value and therefore, the consignment was examined with representative from Chartered Engineer who valued the 247 pieces at the rate of USD 63,610 (C & F) as against USD 53,150 (C & F) declared and the total assessable value on the basis of Chartered Engineer recommended price worked out as Rs.35,70,039/-. The allegation of the department was that the said import was in violation of the Foreign Trade Policy (FTP) as well as there is an undervaluation on the part of the appellants.