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TMI Blog2017 (6) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... ars old in terms of Import Trade Control Regulations in EXIM 2002-07 read with para 3.3 of the Handbook of Procedures of Vol-I. The importers have violated the provisions of Foreign Trade (Development and Regulation) Act, 1992. The goods are therefore liable for confiscation under Section 111 (d) of the Customs Act, 1962 - redemption fine reduced to ₹ 60,000/- - penalty u/s 112 (a) upheld. Appeal allowed - decided partly in favor of appellant. - C/213/2007 - 41005/2017 - Dated:- 19-6-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri A.K. Jayaraj, Advocate For the Appellant Shri B.Balamurugan, AC (AR) For the Respondent ORDER Per Bench The present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of fine of ₹ 2 lakhs and penalty of ₹ 1 lakh. Aggrieved by the impugned order, present appeal has been filed. 2. With the above back ground, we heard Shri A.K.Jayaraj, Ld. Advocate on behalf of the appellant as well as Shri B. Balamurugan, Ld. D.R. 3. The learned Advocate argued that customs department had no valid reason for disregarding the overseas Chartered Engineer certificate produced at the time of import. The genuineness of the certificate has not been doubted or disapproved. The valuation of goods by the local Chartered Engineer has been done arbitrarily without even inspecting the imported goods. He further submitted that the load port Chartered Engineer gives the year of make of the machines, the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported used goods along with a Chartered Engineer certificate from the load port, dt. 20.01.2003. The same has been disregarded by the customs authorities and the value has been got certified by a local Chartered Engineer who has assessed the value of the goods to be much higher than the declared value. The grievance of the appellant is that custom authorities have disregarded the load port Chartered Engineer certificate without valid reasons to reject the same. There is nothing on record to doubt or disapprove the load port Chartered Engineer. The main reason for disregarding such certificate as indicated by the adjudicating authority is that the year of manufacture has been certified. However, neither accompanying invoices nor any other d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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