The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the enhancement of value of Customs Duty on digital multi functions printers under the value estimation given by the Chartered Engineer.
Star Copiers, the appellant assessee imported an old and used Printer cum Multifunction Device of Xerox/Canon made from the USA vide Bill of Lading and filed the Bill of Entry for clearance of the goods.
The assessee appealed against the order passed by the Commissioner (Appeals) for confirming the confiscation of goods on payment of a redemption fine of Rs.4,22,000/- and imposition of penalty of Rs.1,06,000/- under Section 112(a) of the Customs Act, 1962.
Amit Kumar, the counsel for the assessee contended that the assessee gave their consent for the value enhancement and paid customs duty on the enhanced value and they had accepted the enhanced value only to avoid demurrage.
Also submitted that in the case of CC Vs Ajex & Turner, the court held that merely because the importer had cleared the enhanced value to avoid demurrage charges, it does not mean that they have accepted the enhanced value.
Tariq Suliaman, the counsel for the department relied on the decisions made by the lower authorities and contended that the enhancement of value in this case was done as per the value estimation done by the Chartered Engineer.
The Bench observed that the assessee had not submitted any evidence to substantiate their claim that the value was enhanced arbitrarily.
The two-member bench comprising Muralidhar (Judicial) and Anpazhakan (Technical) upheld the enhancement value determined by the revenue.
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