9911796707
TMI Blog2024 (3) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... 13, there is no restriction of import of the subject goods. Hence, no specific license is required for import of the impugned goods. In that circumstances, we hold that for enhancement of value, the Chartered Accountant s Certificate cannot be relied upon unless and until there is corroborative evidence. Therefore, we hold that that the goods are not liable for confiscation. No redemption fine can be imposed and no penalty on the respondent. In the result, the Revenue s appeal is dismissed. - MR. R. MURALIDHAR, MEMBER (JUDICIAL) AND MR. RAJEEV TANDON, MEMBER (TECHNICAL) Shri Tariq Sulaiman, Authorized Representative for the Appellant None for the Respondent ORDER The Revenue is in appeal against the impugned order wherein it has been held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed on enhanced value on the respondent. Against the said order, the Revenue is before us. 3. It is seen that the issue has been settled in the case of Bhawani Enterprises reported in 2017 (353) ELT 234 (Tri.-Kolkata), wherein it has been held that prior to 28.02.2013, no license is required. Therefore, the goods are not liable for confiscation. Hence, redemption fine and penalty are not sustainable on the appellant. 4. Heard both the parties and considered the submissions made by both the sides. 5. We hold that the date of importation in this case is from 19.10.2012 to 22.01.2013, which are prior to issuance of DGFT Notification No.35(RE-2012)/2009-2014 dated 28.02.2013. 6. We further take note of the fact the said issue has already been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) except enhancement on the basis of C.E. s Certificate, there is no other material on record to inform that declared value was mis-declared. As in the case of Bhawani Enterprises (supra) for earlier import of identical goods, it was held that there was no restriction of import of the 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. 7. In view of the above relied upon decisions in the case of Bhawani Enterprises (supra) Rajesh Exports Ltd. (supra), we hold that as the import has been affected prior to 28.02.2013, there is no restriction of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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