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of <h1>Import of old Digital Multifunction Printers without license upheld, value enhancement needs more than Engineer's Certificate</h1> The Tribunal upheld the decision of the Commissioner of Customs (Appeals) regarding the import of old and used Digital Multifunction Printers without a ... Valuation - import of old and used Digital Multifunction Printer - license required for import before 28.02.2013 or not - enhancement of value on the basis of Chartered Engineer’s Certificate without any corroborative evidence - HELD THAT:- The issue has already been settled by this Tribunal in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS BHAWANI ENTERPRISES [2017 (11) TMI 974 - CESTAT KOLKATA], wherein the Tribunal has held that i) mere enhancement of value on the basis of C.E. certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. (ii) except enhancement on the basis of C.E.’s Certificate, there is no other material on record to inform that declared value was mis-declared. As in the case of Bhawani Enterprises for earlier import of identical goods, it was held that there was no restriction of import of the subject goods, it is held that no specific license is required for import of the impugned goods. Further for enhancement of value, the Chartered Engineer’s Certificate cannot be relied upon unless there is corroborative evidence. Appeal of Revenue dismissed. Issues Involved:The judgment involves the issue of staying the operation of an order passed by the Commissioner of Customs (Appeals) and the appeal filed by the Revenue against the said order regarding the import of old and used Digital Multifunction Printer without the requirement of a license and the enhancement of value based on a Chartered Engineer's Certificate.Stay Application:The Revenue filed an application for staying the operation of the order passed by the Commissioner of Customs (Appeals), Kolkata. The Tribunal found that the order of the Commissioner (Appeals) was not illegal or without jurisdiction. The stay petition filed by the Revenue was rejected as it lacked merit.Final Disposal of Appeal:Both parties agreed to decide the appeal on the same day. The Revenue appealed against the order stating that no license was required for the import of old and used Digital Multifunction Printer before a certain date and that the value could not be enhanced based solely on a Chartered Engineer's Certificate without corroborative evidence.Facts of the Case:The respondent imported old and used Digital Multifunction Printers without a license requirement before a specific date. The goods were inspected and found to be old and used, with values assessed based on a Chartered Engineer's inspection and recommendations. The Commissioner (Appeals) held that no license was required for the imported goods and that value enhancement solely based on the Chartered Engineer's Certificate was not justified.Precedent and Decision:The Tribunal referred to a previous case where it was held that no specific license was required for the import of similar goods and that value enhancement based only on a Chartered Engineer's Certificate required corroborative evidence. In line with the precedent, the Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal.Conclusion:The Tribunal found that the issue was settled based on previous judgments and upheld the decision of the Commissioner (Appeals) regarding the import of old and used Digital Multifunction Printers without the need for a license and the requirement of corroborative evidence for value enhancement. Consequently, the appeal filed by the Revenue was dismissed.
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