2008 (8) TMI 300

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..... 8-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri S. Vittal Shetty, Advocate, for the Appellant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)].- In all these three appeals, the common question of law and facts are involved, hence they are taken up together for disposal as per law. 2. The appellants had imported several sets of used mixed brand P-II Computers systems with 17" B Grade Monitors and had relied on the Chartered Engineer's certificate for the purpose of accepting the declared value. The Original Authority did not accept the Chartered Engineer's certificate suggesting the value in respect of the second-hand imported machines and revenue pro .....

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..... ted the relief of redemption on payment of 10% and 5% of redemption fine and penalty, respectively. The learned counsel seeks for reducing the redemption fine and penalty accordingly and for accepting the transaction value. 2.2 He also submitted that for non-production of manufacturer's invoice, the value cannot be rejected and relied on the ruling rendered in the case of Ruby Mills Ltd. v. CC, Mumbai - 2003 (161) E.L.T. 382 (Tri.-Mumbai). He further submitted that for minor discrepancy in the quantity of goods declared cannot he also a ground for discarding the transaction value declared by the importer. In this regard, he relied on the ruling rendered by this Bench in the case of International Trade Affairs v. CC, Hyderabad .....

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..... he department was at liberty to have taken a rebuttal evidence from any Chartered Engineer, which they have not done. Therefore, to pick holes in the certificate of Chartered Engineer without cross-examining him, is not just and proper in law as held in the case of International Trade and Affairs v. CCE (supra) and in the case of New Techno Graphics (supra). The transaction value cannot be rejected merely because of few discrepancy found in the quantity mis-declared by the appellants. This answers the point on the aspect pertaining to mis-declaration. 4.1 Insofar as the plea for fixing the redemption fine and penalty is concerned at 10% and 5% respectively, we notice that there are large number of judgments as cited by the learned Couns .....

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