2013 (1) TMI 176

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.... Senior Counsel. Shri S. Dayaleeswaran, Adv. & Shri B Satish Sundar, Adv. Respondent Rep by: Shri Navneet, SDR Per: Ashok Jindal: Heard both sides. The facts of the case are that the applicants are charitable hospital who imported medical equipments which were used and donated by some foreign resident to the applicants. At the time of import of goods, a Chartered Engineer was appoin....

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....on value of the impugned goods and as there was no transaction value was available, the Chartered Engineer valued the goods and, accordingly, they paid the duty. The document available during the course of search cannot be relied upon because on the face of that document, it is mentioned that the impugned goods have no commercial value. Further, these goods are secondhand and used goods. Therefore....