https://www.taxtmi.com/caselaws?id=437920 Imports of old and used Digital Multifunction Printers made before 28.02.2013 were not subject to a specific import licence under the Foreign Trade Policy and Handbook of Procedures, as earlier Tribunal precedent had already settled that no restriction applied during that period. The Tribunal also reiterated that import valuation cannot be enhanced merely on the basis of a Chartered Engineer's certificate unless supported by corroborative evidence; in the absence of such material, the declared value could not be treated as misdeclared. On both issues, the Revenue's challenge failed and the impugned order was sustained. en-us Fri, 12 May 2023 00:00:00 +0530 Thu, 18 May 2023 08:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437920 Imports of old and used Digital Multifunction Printers made before 28.02.2013 were not subject to a specific import licence under the Foreign Trade Policy and Handbook of Procedures, as earlier Tribunal precedent had already settled that no restriction applied during that period. The Tribunal also reiterated that import valuation cannot be enhanced merely on the basis of a Chartered Engineer's certificate unless supported by corroborative evidence; in the absence of such material, the declared value could not be treated as misdeclared. On both issues, the Revenue's challenge failed and the impugned order was sustained. Case-Laws Customs Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437920