2011 (8) TMI 237

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.... They have filed bill of entry on 2.11.2005 for clearance of consignment imported by M/s.Honey Hersh Impex. In the bill of entry the description of imported goods was given as used cylinder blocks . They also submitted a certificate dated nil issued by one charted engineer, namely, Shri Pradeep Kumar Sharma. The chartered engineer certified that the imported consignment consisted of 83 pcs. used cylinder blocks of Nissan and Toyota and the cylinder blocks are old/used and not complete and cannot be used as such . In the certificate he also certifies that a20% of the consignment may be used as component of diesel engines in reconditioning and balance 80% are not to be used as pare parts and have to be melted as cast iron scrap.   4. On....

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....observed that in terms of para 23 of chapter 3 of the CBEC s Customs Manual of Instructions, all imported goods are required to be examined for verification of correctness of description given in the bill of entry. In the instant case, the CHA i.e. respondent had requested for first check i.e. examination of goods before assessment, as they were not sure about the contents of cargo. Enquiry report submitted by the Assistant Commissioner does not rebut the above contention of the CHA. As such, he has concluded that when the CHA himself requested for the examination of the goods, it cannot be said that he has not fulfilled the obligation cast upon them in terms of provisions of CHALR 2004. As such, he concluded that merely because the charter....

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....he same, he would not have requested for first check. In that scenario, we find no infirmity in the view taken by the Commissioner. Otherwise also, we find no independent evidence reflecting upon any malafide intention on the part of CHA in procuring the wrong certificate from the chartered engineer is available. Statement of Shri Pradeep Kumar Sharma, chartered engineer, deposing that he requested the CHA to show the permission for inspection of the cargo from the customs department and for giving the certificate, cannot be relied upon as the sole factor, without any independent corroboration, inasmuch as the chartered engineer himself was a noticee in the proceeding under the Customs Act. There is no independent evidence available on reco....