2011 (7) TMI 128 - AT - Customs

Import - Model no. of Image Setter was misdeclared and the country of origin is also misdeclared - he two certificates bearing the same date issued by the same Chartered Engineer and has accepted the one with the lower value without any verification from the departmental authorities disregarding the fact that there is no mention of two certificates in the order of the original authority. Further no satisfactory explanation is forthcoming from the respondents as to how two certificates bearing the same date but different values came to be given by the same Chartered Engineer. Under the circumstances we set aside the impugned order and allow the appeal of the Revenue and remand the matter to the original authority to decide the matter afresh. While deciding the matter afresh he shall take into account the second certificate issued by the same Chartered Engineer if such a certificate has indeed been issued and shall grant a reasonable opportunity of hearing to the respondents.

Summary

Issues:
1. Interpretation of Chartered Engineer's certificates for valuation of imported goods.

Analysis:
The case involved an investigation by the Special Intelligence and Investigation Branch regarding the import of goods by a company. The goods were found to have been artificially split up to avoid detection. The Chartered Engineer's certificates played a crucial role in determining the value of the imported goods. The original authority accepted the value as per the Chartered Engineer's certificate provided by the company. However, the lower appellate authority considered two certificates issued by the same Chartered Engineer with different values, leading to a discrepancy. The appellate tribunal noted the lack of verification by departmental authorities regarding the two certificates and the absence of a satisfactory explanation from the company regarding this discrepancy. Consequently, the tribunal set aside the lower authority's decision, allowing the appeal of the Revenue and remanding the matter to the original authority for a fresh decision. The original authority was instructed to consider the second certificate, if issued, and provide a reasonable opportunity for the company to present their case.

This judgment highlights the importance of accurate valuation of imported goods and the significance of Chartered Engineer's certificates in such assessments. It also emphasizes the need for consistency and proper verification in accepting documents to avoid discrepancies in valuation. The decision to remand the matter for a fresh decision underscores the tribunal's commitment to ensuring a fair and thorough review of the case based on all relevant evidence.