2018 (6) TMI 142

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....ady been disposed of by this Tribunal vide its Final order No.20004-20014/2018 dt. 02/01/2018. Remaining 9 appeals are listed for disposal today. Out of 9 appeals, 8 appeals have been dismissed by the Commissioner on merit and one appeal, C/ 1532/2011 has been dismissed on limitation. Since 8 appeals are identical in nature, all the 8 appeals are being disposed by this common order, after allowing the early hearing applications. 2. Appellants have filed these 8 appeals against different impugned orders passed by the Commissioner vide which the Commissioner of Customs has rejected the valuation done by the appellant on the basis of Chartered Engineer certificate under Rule 9 of the Customs Valuation (Determination of value of imported goo....

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....hether reconditioned or refurbished etc. in the absence of these details, there were doubts raised by the Department regarding the genuiness of the value declared and therefore the consignments were examined with representatives from Chartered Engineer who valued the 329 pieces @ USD 82,980 (C&F) as against USD   declared and the total assessable value on the basis of Chartered Engineer recommended price works out to Rs. 46,57,159/-. The allegation of the Department was that the said import was in violation of Foreign Trade Policy (FTP) as well as there is undervaluation on the part of the appellant. 4. The learned counsel for the appellant submitted that in the present appeals, appellants are not challenging the valuation. The....

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....eparate license is required. He further submitted that the Division Bench of Madras High Court in the case of CCE vs, City Office Equipment as reported in 2014 (302) EL T212 has held that up to 28.2.2013, there was no restriction on import of subject goods. He further submitted that the decision of the Madras High Court has been followed by the Division Bench of this Tribunal in the case of Commissioner of Customs vs. Bhavani Enterprises reported in 2017 (353) ELT 234 wherein the Tribunal has also held that prior to 28.2.2013 there was no restriction and any import after 28.2.2013 is subject to license which can be procured from the DGFT. 6. After considering the submissions of both sides and perusal of records and the judgment of the Ma....