2006 (11) TMI 534

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....Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 99/2004 dated 27-5-2004 by which the Commissioner (A) has accepted the revision of value done by the Additional Commissioner by Order-in-Original No. 98/2003 dated 2-9-2003 in respect of import of 10 units of old as well as new machinery, personal effects. However, the C....

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.... 2. The learned Counsel submits that the chartered engineer's certificate which was relied on by the appellants has been placed in the paper-book. The same should be taken into consideration by the Commissioner (A) and declared value should be accepted. He prays for remand of the matter to the Commissioner (A). 3. On a careful consideration, it is seen that the assessing authority is ....