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Issues: Valuation of imported second-hand machines, consideration of expert opinion, relevance of chartered engineer's certificate, determination of assessable value, remand for further assessment
In this case, the appellants imported second-hand machines and declared their value at DM 46460.00 CIF. The customs examined the machines with the help of a panel expert. The expert found discrepancies in the machines: one machine matched the chartered engineer's certificate, one was in good condition but undervalued, and two others were newer than claimed. The expert suggested values ranging from DM 20,000 to DM 60,000 for the machines. The Assistant Collector enhanced the value by DM 54,500 based on the expert's opinion. The appeal against this decision was dismissed by the Collector (Appeals). The appellants argued that the machines were purchased at a low price in Europe, questioning the expert's valuation method based on ranges. They also claimed the department should have considered purchase invoices. The chartered engineer's certificate did not relate to the imported machines as they had been sold by the supplier. The expert's opinion lacked reasoning for the valuation. The year of manufacture was uncertain, with mentions of 1974/1975 and 1975/1976. The appellants requested time to obtain accurate details from their suppliers for a more precise valuation. The Tribunal remanded the case to the Assistant Collector to allow the appellants time to provide accurate information on the original value and year of manufacture for reassessment. The department was also directed to provide any relevant valuation data they possessed. The basis for the expert's valuation was to be disclosed. The impugned order was set aside, and the case was remanded to the Assistant Collector for reassessment based on the accurate information to be provided by the appellants and the department regarding the original value and year of manufacture of the imported machines.
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