2007 (1) TMI 23

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....tself requires to be finally disposed of at this stage. Accordingly, after dismissing the stay application, we proceed to deal with the appeal filed by the Revenue. 2. The respondents had imported a consignment of secondhand offset printing machine from Japan in November 2005 and filed a Bill of Entry for its clearance. They had also produced a Chartered Engineer's certificate from broad in suppo....

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....rtered Engineer's certificate, the appellate Commissioner followed the ratio of decisions of this Bench rendered in the cases of Anish Kumar Spinning Mills v. Commissioner of Customs, Tuticorin - 2004 (172) E.L.T. 394 (Tri.-Chennai) and V.S. Palanisamy Company v. Commissioner of Customs, Tuticorin - 2005 (182) E.L.T. 262 (Tri.-Chennai) and accordingly it was held that the rejection of the Chartere....

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....erseas Chartered Engineer's report produced by the importer. This action has been disapproved by learned Commissioner (Appeals) in view of the aforesaid decisions of this Bench. In the present appeal, the Revenue has not been able to distinguish the cases of Anish Kumar Spinning Mills (supra) and V.S. Palanisamy Co. (supra) from the case on hand or to establish that the ratio of the above decision....