2023 (6) TMI 1087

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....for the Appellant Shri A V L N Chary , Authorised Representative for the Respondent ORDER [ ORDER PER : R. MURALIDHAR ] The Learned Counsel appearing on behalf of the Appellant submits that the Appellant had came to India for after working for sometime in USA in order to set up one Information Technology based unit in India in SEZ. While moving from USA, the Appellant has bought several ite....

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....ctrical and electronic equipment/appliances; (iv) Used mechanical items and (v) Used furniture items 2. After such categorisation he has remanded the matter back to the Adjudicating Authority for Denovo proceedings, in respect of category (i), (ii), (iv) and (v). In respect of category (iii), he has rejected the appeal and affirmed the findings given in the Order-in-Original. 3. The Learned ....

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....ing at the valuation. Therefore, he submits that even in respect of the category (iii) goods, the Chartered Engineer's certificate should have been considered by both the authorities. Accordingly, he submits that the present appeal may be allowed. 4. Learned AR reiterates the findings of the Commissioner (Appeals). He submits that the Commissioner has correctly classified the goods into 5 categor....

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....an opportunity to present all their documentary evidence including the Chartered Engineer's Certificate and citing all statutory provisions before the Adjudicating Authority even in respect of category (iii) goods. The very fact that the Adjudicating Authority in the Denovo proceedings has relied on the Chartered Engineer certificate so as to complete the valuation proceedings, speaks of the verac....