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TMI Blog2007 (6) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : T.V. Sairasm, Member (T)]. Heard both sides and went through the record. 2. The appeal challenges the order of Commissioner of Customs Export promotion, New Customs House, Mumbai made on 11-8-03. Briefly stated the appellants had obtained import licence for import of second-hand machinery having year of manufacture 1995 along with spares . The said second-hand ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be of the year 1995 by the importer in order cannot avail the benefit of EPCG exemption under Notification. No. 55/03 dated 1-4-03. 3. The learned Counsel for the appellant submits that, the impugned order has undermined the significance of Chartered Engineers certificate by accepting a vaguely-worded examination report, which simply states that the goods are more than 10 years old witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of age of the, machine, he has rejected the Chartered Engineers' Certificate. This is a documentary evidence, which could not have been rejected. There is no other documentary evidence placed by the department with regard to the age of the machine or any opinion to support the contention with regard to the age of the machine. Having arrived at such a lengthy judgment in favour of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority showing stoic silence as to why one of these two reports was liable to be rejected without having stated plausible reasons etc.) came before the Tribunal. 5. In this context, we find that Valley Engineering and Appraisals who had issued Chartered Engineer Certificate in the subject case has indicated the year of manufacture of spares as 1995. From the face of it, it appears that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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