2023 (5) TMI 727

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....uthorized Representative for the Appellant Shri Shovendu Banerjee, Advocate for the Respondent ORDER Per Ashok Jindal : The Revenue has filed an application for staying the operation of Order-in-Appeal No.218-227/Cus(Apprg.)/Kol(P)/2013 dated 08.10.2013 passed by Commissioner of Customs (Appeals), Kolkata. 2. Prima-facie, on-going through the impugned order, we find that the order of the l....

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....d various bills of entry. The goods of the respondent were examined in the presence of Customs Officials, Chartered Engineer and representative of the appellant and found to be old and used having residual life of more than six years and the said machines were found to be minor reconditioning and values were assessed on the enhanced value as compared to declared value. The said value was arrived b....

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....'s Valuation. Against the said order, the Revenue is in appeal before us. 6. Heard both sides and perused the records. 7. We find that the issue has already been settled by this Tribunal in the case of Bhawani Enterprises reported in 2017 (353) ELT 234 (Tri.- Kolkata), wherein the Tribunal has held as under : "3. After hearing the ld. Counsel for the Department and on perusal of the case recor....

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....sis of the Chartered Engineer's certificate which was accepted by both the parties. We agree with Commissioner (Appeal)'s findings that (i) mere enhancement of value on the basis of C.E. certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. (ii) except enhancement on the basis of C.E.'s Certificate, there is no other material on re....