ORDER
Jyoti Balasundaram, Vice-President
1. The appellants herein imported old and used photocopiers, filing Bills of Entry for the same. The value declared was not accepted by the Revenue. Show cause notices were issued
proposing enhancement of the value and proposing confiscation of the goods on the ground that they are consumer goods requiring specific Licence for import. The authorities below enhanced the value and ordered confiscation of the goods with option to redeem the same on payment of fine and also imposed penalty upon the importers. Hence these appeals.
2. On hearing both sides, we find that both the issues stand covered by the Tribunal’s Order in M/s. Competent Business Machines v. Commissioner of Customs, Trichirapalli – Final Order No. 18/05/NB-A dated 31-12-2004. The Tribunal has held that second-hand photocopiers are capital goods, on the basis of its earlier decision in M/s. SKD Commercial v. Commissioner of Customs – Final Order No. A/893/WZB/04/C-II dated 25-10-2004 [2005 (180) E.L.T. 84 (T)]. On the valuation aspect, the Tribunal has held that in the absence of any data available on the website in respect of some other model imported by the appellants comparison of data from website for another model is not reliable evidence for enhancement of the value. In the present case, the position is still worse as the only basis on which the value of the goods has been loaded is that identical/similar branded have been noticed to be imported at higher value than that declared by the importer. Following the ratio of the above Order, we set aside the present impugned orders and allow the appeals.