1996 (3) TMI 220

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..... his is an appeal against the order of the Collector of Customs (Appeals), Bombay upholding the order of the Assistant Collector enhancing the value for assessment from 14,000/- (C F) to 22,163/- (C F) for one used 4" Horizontal Upset Forging Machine. 2. In his order the original authority held that the value as declared by the importers was only twice as much as the value of scrap of the ma .....

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..... ons made by the Learned DR. 6. In the appeal memorandum, the plea has been made that the Learned Assistant Collector did not himself examine the machine nor he take the assistance of experts in the examination for determination of the value but he merely depended upon the Dock Appraiser s examination of the material experts opinion. We have examined the Chartered Engineer s certificate cited by .....

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