2023 (6) TMI 958 - AT - Customs

Valuation of imported goods - old and used Digital Multifunction Printer - enhancement of value based on Chartered Engineer s Valuation - corroborative evidences or not - restrictions made under Para 2.17 of the Foreign Trade Policy 2009-2014 and Para 2.33 and 2.33A of HB Procedure - 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 , wherein the Tribunal has held that 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 found that for enhancement of value, the Chartered Engineer s Certificate cannot be relied upon unless there is corroborative evidence. As the issue is no more res integra, therefore, there are no infirmity in the impugned order, accordingly, the same is upheld - the appeal filed by the Revenue is dismissed.

Summary

Issues involved:
The appeal concerns whether a license is required for the import of old and used Digital Multifunction Printers before a certain date, and whether the value of the goods can be enhanced based solely on a Chartered Engineer's Certificate without additional evidence.

Summary:

Issue 1 - License Requirement for Import:
The respondent imported old and used Digital Multifunction Printers without a license. The goods were inspected and found to be old with a residual life of over six years. The value was assessed higher based on a Chartered Engineer's evaluation, considering various factors. The Commissioner (Appeals) determined that no license was necessary for the import of these goods, citing relevant trade policies. The Tribunal referred to a previous case where it was established that no specific license was required for similar imports. Consequently, the Tribunal upheld the decision that no license was needed for the import of the goods in question.

Issue 2 - Enhancement of Value:
The value of the imported goods was increased based on the Chartered Engineer's assessment. However, the Tribunal emphasized that the value cannot be enhanced solely on the basis of the Chartered Engineer's Certificate without supporting evidence. It was noted that in the absence of additional corroborative evidence, mere enhancement of value by the Chartered Engineer does not constitute misdeclaration. The Tribunal relied on previous findings to support this conclusion. Therefore, the Tribunal dismissed the appeal by the Revenue, upholding the decision that the value could not be enhanced without further evidence.

In conclusion, the Tribunal determined that no license was required for the import of the old and used Digital Multifunction Printers, and the value could not be enhanced based solely on the Chartered Engineer's Certificate without additional corroborative evidence. The appeal by the Revenue was dismissed accordingly.