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JYOTI BALASUNDARAM, MOHEB ALI M.
S. & H. Gears (P. ) Ltd. – Appellant
Versus
Commissioner of Customs, Mumbai – Respondent
Per Moheb Ali M : The facts are that the appellants imported 2 Nos. of Used Bevel Gear Generators and sought clearance under B/E No. 2866 dated 9.5.95 declaring the value as Rs. 13,78,289/- on the basis of suppliers' invoice. The department did not accept the value declared. The appellant submitted a Chartered Engineers Certificate which indicated that the value of the generator in the year of manufacture was US $ 114,000/-. After allowing permissible deductions value is determined to be Rs. 34,32,967/-. The Assistant Commissioner thereupon passed an Order-in-Original determining the value as stated above. The Bill of Entry was assessed accordingly. The importer paid the duty and cleared the goods. The date of payment of duty is 30.3.95.
2. The Commissioner (A) before whom the appellants filed an appeal remanded the matter back to the Assistant Commissioner with certain directions while reassessing the Bill of Entry as per the direction of Commissioner (A), the Assistant Commissioner determined the value of the new machine as US $ 39000 in the year of manufacture, allowed appropriate depreciation and arrived at a value much lower than the one originally arrived at. The appellan
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