2017 (11) TMI 1452

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....ondent ORDER Per: B. Ravichandran The appeal is against the order-in-appeal No.CC(A)CUS/D-II/ICD/754/2015 dated 18.08.2015 of Commissioner (Appeals), New Customs House, New Delhi. 2. The appellant imported 'CHRA assembly' and filed Bill of Entry on 15.12.2012. The declared value of the goods is Rs. 13,67,465/-. The Revenue entertained a view that the goods were undervalued for assessment by t....

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....o apply Rule 8 (computed assessable value). For such computed assessable value, the Revenue has taken assistance of Chartered Engineer who examined the goods and gave a certificate. Based on his opinion the value has been loaded. Ld. Counsel contested the finding of computed assessable value and competence of the Chartered Engineer to go into the costing analyses and determination of value of the ....

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....t similar or identical items are not available with the authorities to compare the value or even to conduct the market enquiry to arrive at the value on computation. As such, presuming under-valuation based on certain inputs received from DRI, Revenue proceeded to Rule 8. However, the methodology adopted by the Revenue by simply relying on the Chartered Engineer certificate who examined the raw ma....