2007 (6) TMI 424

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....t. Shri A.K. Jain, DR, for the Respondent. [Order per : T.V. Sairasm, Member (T)]. -  Heard both sides and went through the record. 2. The appeal challenges the order of Commissioner of Customs Export promotion, New Customs House, Mumbai made on 11-8-03. Briefly stated the appellants had obtained import licence for import of "second-hand machinery having year of manufacture 1....

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....e more than 10 years old and which were misdeclared to be of the year 1995 by the importer in order cannot avail the benefit of EPCG exemption under Notification. No. 55/03 dated 1-4-03. 3. The learned Counsel for the appellant submits that, the impugned order has undermined the significance of Chartered Engineers' certificate by accepting a vaguely-worded examination report, which simply ....

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....t of the aspects of the matter. However, on the question of age of the, machine, he has rejected the Chartered Engineers' Certificate. This is a documentary evidence, which could not have been rejected. There is no other documentary evidence placed by the department with regard to the age of the machine or any opinion to support the contention with regard to the age of the machine. Having arrived ....

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....eign expert produced by the assessee being overlooked,  the adjudicating authority showing stoic silence as to why one of these two reports was liable to be rejected without    having stated "plausible reasons" etc.) came before the Tribunal. 5. In this context, we find that Valley Engineering and Appraisals who had issued Chartered Engineer Certificate in the subject c....