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Sri Dasgupta, D.C. (A.R.) for the Appellant (s) NONE for the Respondent (s) CORAM:
HONBLE SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT HONBLE SHRI DEVENDER SINGH, MEMBER (TECHNICAL) Date of Hearing :20/03/2017 Date of Pronouncement :20/03/2017 ORDER NO FO/75396-75408/17 Per Shri Justice (Dr.) Satish Chandra All the appeals have been filed by the Department against the Order-in-Appeal No.228-241/CUS(Apprg.)/KOL(P)/2013 dated-28/10/2013. Brief facts of the case are that the respondent assesses have imported Old and used Digital Multifunction Printer against the 14 Nos,. of Bill of Entry. The said imported goods were 100% examined in the presence of Customs officers, Chartered Engineer and representative of the respondents and found to be Old and used having residual life of more than six years and said Machines were found have undergone minor reconditioning and value was assessed on enhanced value against declared value. The value of the goods was enhanced on the basis of the Govt. approved Chartered Engineers Certificate The same was accepted by both the parties but the Commissioner (Appeal) by its impugned order has set aside the order of confiscation, holding that it is not a case of mis-declaration attracting the provision of 111(m) of Customs Act, 1962. Being aggrieved, the Department has filed this appeal.