2023 (5) TMI 904 - AT - Customs

Requirement of license to import of old and used Digital Multifunction Printer before 28.02.2013 - enhancement of value on the basis of Chartered Engineer s Certificate without any corroborative evidence - HELD THAT - The issue has already been settled by this Tribunal in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS BHAWANI ENTERPRISES 2017 (11) TMI 974 - CESTAT KOLKATA where it was held that We agree with Commissioner (Appeal) s findings that (i) mere enhancement of value on the basis of C.E. certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. (ii) except enhancement on the basis of C.E. s Certificate, there is no other material on record to inform that declared value was mis-declared. As in the case of Bhawani Enterprises for earlier import of identical goods, it was held that there was no restriction of import of the subject goods, it is held that no specific license is required for import of the impugned goods. It is further found that for enhancement of value, the Chartered Engineer s Certificate cannot be relied upon unless there is corroborative evidence. There are no infirmity in the impugned order, accordingly, the same is upheld - appeal of Revenue dismissed.

Summary

Issues involved:
The appeal concerns the requirement of a license for the import of old and used Digital Multifunction Printers before a specified date and the validity of enhancing the value of goods based solely on a Chartered Engineer's Certificate without corroborative evidence.

Summary:

Issue 1: License requirement for import of old and used Digital Multifunction Printers
The Revenue appealed against the order stating no license was needed for importing old and used Digital Multifunction Printers before a specific date. The goods were examined and found to be old with a residual life of over six years. The value was enhanced based on a Chartered Engineer's Certificate, but the Commissioner (Appeals) held that no license was required for the import of the goods. The Tribunal referred to a previous case and concluded that no specific license was necessary for importing the goods in question.

Issue 2: Enhancement of value based on Chartered Engineer's Certificate
The value of the imported goods was increased relying on the Chartered Engineer's Certificate. However, the Tribunal emphasized that the value could not be enhanced solely based on the certificate without corroborative evidence. It was noted that the declared value was not mis-declared, and the mere enhancement of value through the certificate was not sufficient to prove misdeclaration. The Tribunal upheld the decision that the value could not be enhanced without additional supporting evidence.

In conclusion, the Tribunal dismissed the Revenue's appeal, stating that no license was required for the import of the goods and that the value could not be enhanced solely based on the Chartered Engineer's Certificate without further evidence.