2018 (4) TMI 854

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.... Copiers of different make from Sharjah) UAE and USA' they were not imported from manufacturers, but from as the goods  were used / second hand machinery and imported from traders, examination was ordered and on examination of the goods, they were found to be used copiers which was restricted as per the Foreign Trade Policy, were classified as 'Hazardous waste' in terms of 'Hazardous waste (Management, Handling and Trans Boundary Movement) Rules, 2008 and import of such required permission from the Ministry of Environment and Forests and DGFT; the goods landed in India without any load port Chartered Engineer (C.E) Certificate and there was licence to import them  The goods were assessed by the officers; value was ....

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....at the valuation was inconsistent. It is submission that enhancement of the value by taking Certificates are suitable to revenue is incorrect and the redemption fine, penalty is imposed are also incorrect. He submits that the value arrived at by the CE in the first Certificate needs to be applied and the redemption fine and penalty also needs to be appropriately reduced. 6. Ld. Departmental Representative reiterates the findings of lower authorities. 7. On consideration on the submissions made by both sides and perusal of records, we find that the entire challenge of the appellant herein is towards valuation / enhancement of the value by the lower authorities based upon certificate issued by the Chartered Engineer (CE). We find that the b....

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....aid CBEC guidelines wherein he had estimated the values, as per his own observation, after considering the fact that in many other ports similar goods were found to have been valued at much higher prices th.an those declared by the importer-appellant. In such. factual scenario, though [he original authority has not stated in so many words The  reason for rejection of the declared value, his decision cannot be over turned to  the disadvantage of revenue merely on that ground alone since it is on record of the C.E certificate that the C&F price of the good; on examination was found by the independent C.E to have not been correctly staled by the importer. On my detailed consideration of all related records of the cases, thus, I find ....

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....ove, importers were free to obtain services of any of the notified agencies / Chartered Engineers in India for the purpose of inspection and appraisement of the goods'. Accordingly, the Chartered Engineer who issued the certificates in the impugned cases was the person who was authorised by the appellants themselves. Therefore, the importer cannot dis-own his authority at this stage. It is also to be noted that the inspection of the imported goods had been made only in the presence of the representative of' the importer. Further, the appellants have emphasized that the method used in ascertaining market value of goods was not brought to their notice and that they were not privy to the certificates issued by the C.E. However, I find ....