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TMI Blog2019 (2) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... id goods have also been inspected by the other Chartered Engineer whose report is almost identical and they have also not certified the impugned goods as e-waste. Further, there was no specific direction that he has to examine each and every machine regarding its functionality. The appellant after the inspection has given the report that the remaining life of the machine is more than 5 years and in the past also these kinds of machines were imported and were cleared. There is no material on record which clearly points out the intelligence on the part of the appellant to perform his duty negligently. The report submitted by the appellant was accepted by the Customs Official and it has been countersigned by them - the impugned order regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry and thereafter submitted a report conducted in the presence of Customs officer. The appellant examined 6 consignments out of 34 Bills of Entry and after conducting detailed examination of the goods, appellant suggested increase the value of the goods and thereafter a show cause notice was issued to the importer for undervaluation and in the same show cause notice it is also alleged that the appellant had acted in connivance with the importer in allowing release of e-waste. Similarly another importer M/s. Best Mega International had also imported Digital Multifunction Machines and the same was examined by the appellant and submitted the report and there is no allegation that the value arrived by the appellant while examining the goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the appellant has failed to conduct 100% functionality test on the machines by connecting to power and only due to that reason, the proceedings were initiated against the appellant. 2. Heard both the parties and perused the records. 3. Learned Counsel for the appellant submitted that the impugned order ordering continuation of suspension is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that there was no specific guidelines issued by any authority to conduct functionality of such machines and the appellant has been conducting inspection of such machines over a period of time and due to his experience and knowledge, on visual inspection itsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done in the present case. 5. After considering the submissions of both the parties and perusal of the material on record, I find that in the present case the appellant has carried out the inspection of the goods as per the direction of the Commissioner in the presence of the Customs Officials who have also accepted the report and has countersigned the same. Further I find that the said goods have also been inspected by the other Chartered Engineer whose report is almost identical and they have also not certified the impugned goods as e-waste. Further I find that there was no specific direction that he has to examine each and every machine regarding its functionality. The appellant after the inspection has given the report that the remai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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