2026 (5) TMI 140

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....2,97,960/-], has been upheld, along with interest. 2. The facts of the case are that M/s. Sana Impex Private Limited, 7, Tarachand Dutta Street, 5th Floor, Room No. 5A, Strand Road, Kolkata - 700 001 (hereinafter referred to as the importer/appellant) has imported Four Old and used Colour Printing Machines with standard accessories (CTH - 84431200) and Paper Cutting Machine with standard Accessories (CTH - 84411010). The importer filed Bill of Entry Nos. 5165104 dated 05.05.2016 and 5165044 dated 05.05.2016 for clearance of the goods. They also filed all related documents like Bill of lading, Country of Origin, Commercial Invoice, Packing List and Load Port Chartered Engineer Certificate. The goods were ordered for release after examinat....

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.... Engineer, namely, Mr. Sajal Majumdar, who was not appointed by them; that it is not known who appointed the Chartered engineer. The appellant also points out that the Overseas Chartered Engineer certificate says that the goods are "old and used" and they have never objected to the price of the goods; that even the Shed officer during investigation has asked the adjudicating group about the Residual Life of the machine and spare parts and value of the goods to refer Overseas C. E. certificate. 3.1. The Ld. Counsel also draws attention to the fact that the container containing the said goods was opened and 100% examination was done on 11.05.2016 and 12.05.2016, whereas the Chartered Engineer, Mr. Sajal Majumdar, has submitted a certificat....