2000 (10) TMI 111

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....ppeals have been filed by the same party for the import of same goods viz second hand machines, under the provisions of the relevant Import Control Regulations. The appellants produced Chartered Engineer's certificate indicating the residual life. The Chartered Engineer's certificate inter alia indicated value of new machine as also the value of second hand machines under import. The Customs autho....

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....ules, 1988 by taking the value declared by the Chartered Engineer's certificate which was discarded by them for accepting the value of the machines under import. 2. We have heard Shri R. Sounderarajan, learned Counsel for the appellants and Shri S. Sudarsan, learned DR for the Revenue and considered the submissions and the material on record and we find that : (a) The Collector (Appeals) has....

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....nds of the assessing officers. (b) In this case there was no reason to have accepted the certificate for the purpose of establishing and accepting the value of a new machine or the conditions of the goods i.e. old machine under import as certified by the Chartered Engineer and thereafter rejecting the value of the goods under import as determined by the same said Chartered Engineer's certificat....