2023 (12) TMI 195

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....Appellant (s) Shri S. Chakraborty, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant imported old and used Digital Multi Function Printer and filed Bill of Entry on 02.04.2013 against invoice dated 29.01.2013 and Bill of Lading dated 13.02.2013. The goods were inspecte....

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....smissed the appeal filed by the appellant. Against the said order, the appellant is before us. 3. Heard the parties, considered the submissions. 4. We find that as the Bill of Lading is in this case is 13.02.2013, which was issued prior to 28.02.2013 and this Tribunal in the case of Commissioner of Customs (Port), Kolkata v. Bhawani Enterprises reported in 2017 (353) ELT 234 (Tri.-Kolkata), has ....

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....assified them under proper chapter heading of Customs Tariff. The value of the goods was enhanced on the basis 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 corrobora....