Case Law Details
Star Copiers Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Introduction: In a recent case, the Central Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata addressed the dispute between M/s Star Copiers of Delhi and the Commissioner of Customs (Port) regarding the valuation of an imported multi-function printer. The appeal follows the rejection of the party’s appeal against an Order-in-Original by the Commissioner of Customs. The key issues revolved around the declared value of the imported printer and the subsequent imposition of redemption fine and penalties.
Detailed Analysis:
1. Background of the Case: M/s Star Copiers imported an old and used printer cum multi-function device of Xerox/Canon make from the USA. They filed a Bill of Entry for the clearance of the goods, declaring their value as USD 28,025 (equivalent to Rs. 21,10,438.72). However, the assessing officer rejected this declared value and, based on a report and opinion from a Chartered Engineer, enhanced the value to USD 38,617.36.
2. Confiscation and Penalty: The customs authorities confiscated the goods, allowing their redemption upon payment of a fine of Rs. 4,22,000 and imposing a penalty of Rs. 1,06,000 under Section 112(a) of the Customs Act, 1962. The Commissioner (Appeals) upheld the Order-in-Original, leading to the appellant’s appeal against these decisions.
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