Importing Used Printers Exempt from License Requirement; Engineer's Certificate Alone Not Enough for Valuation

The Tribunal dismissed the Revenue's appeal, ruling that no license was needed for importing old and used Digital Multifunction Printers before a specified date. Additionally, it was held that the value of goods could not be increased solely based on a Chartered Engineer's Certificate without corroborative evidence. The Tribunal emphasized the necessity of additional supporting proof for enhancing the value of imported goods.

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Issues involved:
The appeal concerns the requirement of a license for the import of old and used Digital Multifunction Printers before a specified date and the validity of enhancing the value of goods based solely on a Chartered Engineer's Certificate without corroborative evidence.

Summary:

Issue 1: License requirement for import of old and used Digital Multifunction Printers
The Revenue appealed against the order stating no license was needed for importing old and used Digital Multifunction Printers before a specific date. The goods were examined and found to be old with a residual life of over six years. The value was enhanced based on a Chartered Engineer's Certificate, but the Commissioner (Appeals) held that no license was required for the import of the goods. The Tribunal referred to a previous case and concluded that no specific license was necessary for importing the goods in question.

Issue 2: Enhancement of value based on Chartered Engineer's Certificate
The value of the imported goods was increased relying on the Chartered Engineer's Certificate. However, the Tribunal emphasized that the value could not be enhanced solely based on the certificate without corroborative evidence. It was noted that the declared value was not mis-declared, and the mere enhancement of value through the certificate was not sufficient to prove misdeclaration. The Tribunal upheld the decision that the value could not be enhanced without additional supporting evidence.

In conclusion, the Tribunal dismissed the Revenue's appeal, stating that no license was required for the import of the goods and that the value could not be enhanced solely based on the Chartered Engineer's Certificate without further evidence.

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