2013 (12) TMI 524

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....umar, AR Per: Archana Wadhwa: After hearing both the sides, we find that duty of Rs.96,13,106/- stands confirmed against the applicant/appellant along with imposition of penalty of Rs.1,06,88,085/-. In addition duty of Rs. 10,74,979/- stands confirmed in respect of live consignment of imported electric motors, which already stands paid by the applicant. 2. The dispute in the present appea....

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....er, it is seen that the adjudicating authority has relied upon the opinion of the Chartered Engineer in adopting the higher assessable value, the appellant's contention is that the Chartered Engineer cannot be held to be an expert in valuation and as such his opinion makes no difference. Clarifying further he submits that unless the motor is opened and put on the efficiency and the quality of the ....

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....lue. He submits that this fact itself reflects upon the incorrect and wrong declaration by the appellant as regards the value of the imported electric motors. He further submits that during the course of personal hearing before the adjudicating authority they never insisted on cross-examination of the expert. 5. We have considered submissions made by both the sides. After going through the impu....