https://www.taxtmi.com/caselaws?id=381094 For imported second-hand machinery, the governing circular permitted the importer to choose any chartered engineer empanelled by the Custom House for inspection and valuation, and no Custom House could insist on a particular engineer. Because the Department had proceeded on the basis of an engineer whose report was adverse to the importer, the inspection process was found inconsistent with that procedure. The Court directed fresh inspection by a chartered engineer chosen from the panel, required the report to be shared with both sides, and left the request for release of the machine to be decided on merits after reconsideration. en-us Thu, 30 May 2019 00:00:00 +0530 Wed, 13 Nov 2019 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381094 For imported second-hand machinery, the governing circular permitted the importer to choose any chartered engineer empanelled by the Custom House for inspection and valuation, and no Custom House could insist on a particular engineer. Because the Department had proceeded on the basis of an engineer whose report was adverse to the importer, the inspection process was found inconsistent with that procedure. The Court directed fresh inspection by a chartered engineer chosen from the panel, required the report to be shared with both sides, and left the request for release of the machine to be decided on merits after reconsideration. Case-Laws Customs Thu, 30 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381094