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TMI Blog2011 (7) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower value without any verification from the departmental authorities disregarding the fact that there is no mention of two certificates in the order of the original authority. Further, no satisfactory explanation is forthcoming from the respondents as to how two certificates bearing the same date but different values came to be given by the same Chartered Engineer. Under the circumstances, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or investigation. On 2.8.2004, the intending agents M/s. Monotech Systems Ltd. Chennai office premise was searched and incriminating documents viz. L.C. Cargo Forwarding note, Invoice Copy and other documents were recovered and seized under mahazarnama. Further on examination of the goods it is found that goods imports by the said two bills of entry have been artificially split up and attempted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered Engineer. 3. The respondents had waived show-cause notice and personal hearing and the original authority after taking into account the facts of the case and the statements of the respondents had accepted the value of the impugned goods as given in the Chartered Engineer s certificate. There is no indication in the Order-in-Original that the same Chartered Engineer had given two certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the appeal of the Revenue and remand the matter to the original authority to decide the matter afresh. While deciding the matter afresh he shall take into account the second certificate issued by the same Chartered Engineer, if such a certificate has indeed been issued and shall grant a reasonable opportunity of hearing to the respondents. 5. The Departmental appeal is allowed by way of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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