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TMI Blog2023 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... ctually deficient, as it has been obtained behind the back of Customs Officials and does not show the time and date of entry at the port for examination of goods by this expert. Even the expertise in the field of Chartered Engineering is not coming forth on record, as also the language of the certificate does not indicate that the author is prepared to face legal scrutiny of its document and to get it examined as per law in case of need by the authorities. It is therefore found that the same has been correctly rejected by the Commissioner (Appeals). Also, the party had made a request for mutilation of the imported consignment to indicate their bona fides which does not appear to have been considered by the department view of their acceptanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-In-Original and on appeal same was upheld rejecting party's contention of contradictory reports, request for examination by chartered Engineer by the department and acceptance of their own Chartered Engineer's certificate. The Learned Commissioner (Appeals) on examining various contentions found the Chartered Engineer Certificate produced by the party was not proper as the same was drawn at the back of the Customs department and could not be relied upon. 2. Learned Counsel while agitating the matter before us pointed out the goods stands cleared by them. As per the description assigned by the department and under the head indicated by them and pleaded that the request for mutilation was ignored and the Chartered Engineer certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even the expertise in the field of Chartered Engineering is not coming forth on record, as also the language of the certificate does not indicate that the author is prepared to face legal scrutiny of its document and to get it examined as per law in case of need by the authorities. We, therefore, find the same has been correctly rejected by the Commissioner (Appeals). However, we also find the party had made a request for mutilation of the imported consignment to indicate their bona fides which does not appear to have been considered by the department view of their acceptance of the department's stand exhibited through waiver of show cause notice as well as clearance of the consignments. We, therefore find no merits in this grounds of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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