9911796707
TMI Blog2023 (5) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... MMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS BHAWANI ENTERPRISES [ 2017 (11) TMI 974 - CESTAT KOLKATA] where it was held that We agree with Commissioner (Appeal) s findings that (i) mere enhancement of value on the basis of C.E. certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. (ii) except enhancement on the basis of C.E. s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hakraborty, Authorized Representative for the Appellant Shri Shovendu Banerjee, Advocate for the Respondent ORDER Per Ashok Jindal : The Revenue is in appeal against the impugned order wherein the ld.Commissioner (Appeal) held that there is no license required for import of old and used Digital Multifunction Printer before 28.02.2013 and the value cannot be enhanced on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n with similar goods imported in past/internet information/reconditioning etc.. It was held that the said consignment being second hand was restricted item in terms of Para 2.17 of Foreign Trade Policy, 2009 2014 and Para 2.33 2.33A of HBP and could be imported against valid license. On appeal, the ld.Commissioner (Appeals) held that for the impugned goods, no license is required in terms of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-3-2013 [2014 (302) E.L.T. 212 (Mad.)] wherein it was held that upto 28-2-2013, there was no restriction on import of subject goods. Enquiring from the office of the DGFT, it was informed that in consultation with Law Ministry, they had decided not to file SLP against the said judgment of the Madras High Court. As for the question of confiscation of the goods for mis-declaration of value, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject goods, we hold that no specific license is required for import of the impugned goods. We further find that for enhancement of value, the Chartered Engineer s Certificate cannot be relied upon unless there is corroborative evidence, we hold so. 5. In view of this, as the issue is no more res integra, therefore, we do not find any infirmity in the impugned order, accordingly, the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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