{"id":30213,"date":"2007-01-04T00:00:00","date_gmt":"2007-01-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rajeswari-graphics-vs-commissioner-of-cus-a-on-4-january-2007"},"modified":"2016-06-04T12:45:08","modified_gmt":"2016-06-04T07:15:08","slug":"rajeswari-graphics-vs-commissioner-of-cus-a-on-4-january-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rajeswari-graphics-vs-commissioner-of-cus-a-on-4-january-2007","title":{"rendered":"Rajeswari Graphics vs Commissioner Of Cus. (A) on 4 January, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Rajeswari Graphics vs Commissioner Of Cus. (A) on 4 January, 2007<\/div>\n<div class=\"doc_bench\">Bench: S Peeran, J T T.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER <\/p>\n<p>S.L. Peeran, Member (J)<\/p>\n<p>1. This appeal arises from OIA No. 109\/2004 dated 15-10-2004 confirming the OIO No. 148\/2004 dated 1-10-2004 passed by the Additional Commissioner of Customs. The appellants had imported used Photocopier Copying Assembly without obtaining licence under the Export-Import Policy. Therefore, the goods were confiscated and allowed to be redeemed on payment of fine and penalty. The value of the goods have been found to be Rs. 11,98,870\/- and RF of Rs. 2,40,000\/- and penalty of Rs. 3,60,000\/-have been imposed. The Commissioner has not granted any benefit on this.\n<\/p>\n<p>2. Notice has been issued and the appellants have not responded to the notice. However, this matter has been adjourned on a number of occasions and further adjournment cannot be granted.\n<\/p>\n<p>3. The learned JCDR submits that the order of confiscation has been upheld in similar imports by this Tribunal as in the case of Rex Printing Press v. CC, Kolkata . He submits that the Tribunal has granted relief only with regard to the quantum of RF and penalty to the extent of 10% and 5% respectively in the light of the earlier judgments rendered by the Tribunal. Therefore, he submits that the assessee, at best, can get the relief only on this ground. However, that is also contested by the Revenue. He leaves the matter to the discretion of the Bench.\n<\/p>\n<p>4. On a careful consideration, we notice that there is no ground for reducing the value of the goods. The Commissioner has examined the aspect of valuation. The goods were valued in terms of an independent Chartered Engineer&#8217;s Certificate. The Chartered Engineer, Shri H.V. Krishna Swamy, vide his report dated 17-9-2004 certified that the goods were between 6 to 9 years old and valued the goods at higher rate than the one which was declared by the appellants. The appellants have not requested to cross-examine the Chartered Engineer Shri H.V. Krishna Swamy. Therefore, the Certificate of the independent Chartered Engineer cannot be dis-believed. The valuation adopted by the department is confirmed. The matter is taken up on merit as it is covered by the judgment of this Bench in the case of Rex Printing Press (cited supra). The RF is reduced to 10% of the value and penalty to 5% of the value. The impugned order is modified to this extent only. Appeal disposed of accordingly.\n<\/p>\n<p>(Pronounced and dictated in open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Rajeswari Graphics vs Commissioner Of Cus. (A) on 4 January, 2007 Bench: S Peeran, J T T.K. ORDER S.L. Peeran, Member (J) 1. This appeal arises from OIA No. 109\/2004 dated 15-10-2004 confirming the OIO No. 148\/2004 dated 1-10-2004 passed by the Additional Commissioner of Customs. The appellants [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-30213","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rajeswari Graphics vs Commissioner Of Cus. 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