P.C. Jain, Member (T)

1. A common order is being passed because both these matters arise out of a common impugned order.

2. Brief facts of the case are as follows :--

2.1 The appellant concern whose proprietor is the second appellant herein imported two second-hand machines, namely, (i) one Heidelberg Speed-master 72 VP, 4 Colour offset printing machine Model, 1983 with declared GIF value at £ 49,000; and (ii) one Stall, K-66/4 Ktl 3 Paper folding machine Model, 1983 with declared GIF value at £ 3,000.00. As per the practice and procedure certificates from Chartered Engineers giving the estimate of the prices as declared aforesaid were also enclosed Chartered Engineers in the present case are M/s. Arcadia Printing and Graphic Machinery (T. Thomas) in respect of both the machines.

2.2 Both the machines were examined on 1-6-1990 by the officers of the Customs under SIB supervision when they were found to be second-hand as declared. Later on, it appears that on the basis of a complaint the said machines were re-examined on 10-7-1990. On the basis of the said re-examination and further enquiry from M/s. MSL Graphics, New Delhi, the local agents of the manufacturers of the two machines