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TMI Blog2007 (1) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 and Stay Order No. 47/2007 - Dated:- 17-1-2007 - [Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the stay application, we proceed to deal with the appeal filed by the Revenue. 2. The respondents had imported a consignment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for rejecting it. Learned Commissioner (Appeals) followed the Apex Court's ruling in M/s Either Tractors case [2000 (122) E.L.T. 321 (S.C.). =2000 (41) RLT 621 (S.C.)]. Regarding Chartered Engineer's certificate, the appellate Commissioner followed the ratio of decisions of this Bench rendered in the cases of Anish Kumar Spinning Mills v. Commissioner of Customs, Tuticorin - 2004 (172) E.L.T. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r referring to NIDB data pertaining to contemporaneous imports. It enhanced. the value on the basis of local Chartered Engineer's report, without stating any reason for rejecting the overseas Chartered Engineer's report produced by the importer. This action has been disapproved by learned Commissioner (Appeals) in view of the aforesaid decisions of this Bench. In the present appeal, the Revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable to a claim for refund of duty paid on imported capital goods. We are told that a refund claim filed by the importer is presently pending before the original authority. It is for that authority to deal with the said question and for the assessee to place requisite materials before that authority to enable it to deal with their refund claim in accordance with law. 4. On the sole issue ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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