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Issues:
1. Import of second-hand machinery without license. 2. Authenticity of Chartered Engineer's Certificate. 3. Rejection of Certificate by the Department. 4. Discrepancy in determining the age of the imported machinery. 5. Legal implications of the Tribunal's previous judgment. Analysis: 1. The case involved the import of second-hand Dornier Rapier Looms with accessories without a license. The appellants argued that the machinery was in excellent condition with a residual life of 15 years, as certified by a Chartered Engineer, and thus claimed clearance under the EXIM Policy without a license. 2. The authenticity of the Chartered Engineer's Certificate became a crucial point of contention. The Department rejected the Certificate, alleging that the machinery was over 10 years old and that the appellants had misdeclared its age. However, the Certificate clearly stated the machine's age as less than 10 years with a 15-year residual life. 3. Upon review, the Tribunal found that the Department failed to provide any evidence to refute the Certificate's validity. The Tribunal emphasized that the Department cannot base its decision on presumption and assumption, especially when a Chartered Engineer's Certificate is available as evidence. 4. Referring to a previous judgment in a similar case, the Tribunal highlighted that a Chartered Engineer's Certificate should be accepted in its entirety and cannot be selectively rejected by the Department. In light of this legal precedent and the lack of evidence from the Department, the impugned orders were deemed unsustainable and set aside. 5. Ultimately, the Tribunal allowed the appeals, providing consequential relief if applicable, and emphasized the importance of accepting valid certifications from qualified professionals in determining the age and condition of imported machinery.
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