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TMI Blog2023 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... try from which the import is affected and the Tribunal has observed The relevant date for import of the goods by air is the date on which Airway bill is issued that on which date goods left the last airport in the country from which the import is affected. Admittedly, in this case the Airway bill has been issued on 17/10/2017 and thereafter there is no control of the importer or the seller of the goods. In that circumstance, in the facts and circumstances of the case, the relevant date for import by air is the date on which Airway bill has been issued i.e. 17/10/2017 and the date of import of the impugned gold is 17/10/2017. Thus, the date of importation in this case is 13.02.2013, which is prior to issuance of DGFT Notification No. 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditioning and values were assessed on the enhanced value as compared to declared value. The said value was arrived by Chartered Engineer after inspection and production of market value recommendations based on several aspects like useful life of machines/Make Model/technology/country of origin/physical condition/comparison 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. Therefore, the goods in question are restricted items and import of the same was disallowed and it was held that being restricted items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d.Counsel for the appellant submitted that it should be 13.02.2013. The said issue has been answered by the decision of the Bangalore Bench of this Tribunal in the case of Rajesh Exports Ltd. Vs. Commissioner of Customs, Bangalore vide Final Order No.20078/2022 dated 03.03.2022 wherein it has been held that the date is when the goods left the last Port in the country from which the import is affected and the Tribunal has observed as under : (a) What should be the date of the import of the gold in the facts and circumstances of the case? The facts of the case are not in dispute that the appellant placed the order for import of the gold on 12/10/2017 and the seller issued the invoice on 15/10/2017, the goods were examined by the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that the appellants had declared the goods correctly in description/quantity/value and classified them under proper chapter heading of Customs Tariff. The value of the goods was enhanced on the basis of the Chartered Engineer s certificate which was accepted by both the parties. We agree with Commissioner (Appeal) s findings that (i) mere enhancement of value on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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