TaxTMI 
TaxTMI 
2017 (5) TMI 271
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....ficate of foreign chartered engineering certificate. They declared FOB value of the said goods was 35000 USD. The department did not accept the value and appointed two Chartered Engineers. Both the Chartered Engineers gave their opinion vide reports both dated 31.12.2009. The department chose to ignore the reports of the earlier Chartered Engineers and decided to go for opinion from the third Chartered Engineer who opined that the FOB value of the said goods should be 110000 USD. Without considering the reports from the earlier Chartered Engineer, the department enhanced the value of the said goods after as 110000 USD. Aggrieved from the same, the appellant filed an appeal before the Commissioner (Appeals) who set aside the assessment of bi....
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.... [inch] stands for paper size whereas on machine plate mentioned VN 102-7-P [KBA 102.7=40.15 {inch} stands for printing area size. There is no other difference and both are same machine. He also argued that the rejection of the earlier 3 certificates of the foreign Chartered Engineer and the two of Chartered Engineers who were selected by the department itself, was without any basis. 4. Heard both sides and perused the records. 5. We find that the Commissioner (Appeals) has correctly taken the transaction value while rejecting the enhancement of the value. Admittedly, no reason was given for rejecting the declared value by assessing officer and no opportunity of personal hearing was given to the assessee before enhancing the valu....
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....een contended that the value of machine manufactured in 1992 was 150000 USD but it cannot be 110000 after 18 years of its manufacture. On enquiry, Deputy Commissioner, CFS, (CONCOR), Ludhiana vide his office letter dated C. No. VIII-Cus/CFS/CON/Sheefa/BOE156558/2039 dated 15.11.10, inter alia, intimated that in the instant case, the year of manufacture was not available on the machine itself, therefore, the opinion of the local CE had to be taken and further, as the matter was under investigation with the DRI, the expert opinion of the third CE was taken on the direction of DRI and moreover, the appellant did not raise any objection at the time of depositing the duty assessed by the competent authority. It is observed that merely because th....
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....05 (182) ELT A92 (SC) and hence the Tribunals decision cited (supra) has attained finality. The above objection of the appellant is also squarely covered by the ratio of decisions of Tribunal in the cases of Novo Office Systems vs. CC, Trichy 2009 (246) ELT 713 (Tri.-Chennai) and Mech & Tech vs. CC, Tuticorin 2009 (247) ELT 305 (Tri.-Chennai) wherein the Tribunal set aside the assessment on enhanced value on the basis of local Chartered Engineer certificate produced by the importer from load import. In view of the above, the appellants objection to the enhancement of value by the assessing authority relying on the report of the third Chartered Engineer, sustains. Further, tough Deputy Commissioner, CFS (CONCOR), Ludhiana reported that the....