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HARISH CHANDER, D.C.MANDAL
Singapore Colour Centre – Appellant
Versus
Collector of Customs – Respondent
Harish Chander, Member (J)
1. M/s. Singapore Colour Centre, Madras have filed an appeal being aggrieved by the order passed by the Collector of Customs, Madras. Briefly the facts of the case are that the appellants had filed Bill of entry for the clearance of goods. The description of the goods in the Bill of Entry was given as 'Four sets of Second-hand KIS brand Still PHOTOGRAPHY PROCESSING AND PRINTING EQUIPMENT'. The appellants had declared the value of the goods at Rs. 1,06,146.00 on the basis of the invoice No. PC 0202/87 dt. 2nd Feb., 1987 issued by M/s. Premier Commercial Enterprises in favour of the importers. In the invoice the value of the goods was shown as US $ 8,000/- GIF Madras and the description was given as :-
"Four sets of Second-hand KIS brand still photography processing and Printing Equipment." The equipment is stated in the OGL APP. 1 Part B List 8 Item No. 39 of Import Export Policy 1985-88. The goods are in very good condition and as per your order dt. 12-12-86. The equipments comprise the following:
(a) Four - DN Negative Processors Serial Nos. 3924, 2525, 3914 & 3923.
(b) Four Colour Printer Serial Nos. 2225, 2161, 1911 & 1907.
(c) Four Film Dryers.
(d) Fo
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