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TMI Blog2024 (6) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... 00MM and some other new Reach Truck Parts. The supplier of the goods was from United Kingdom. The appellant had not furnished the load port Chartered Engineer Certificate. The Department doubted the transaction value which was declared as GBP 7200 (CIF). The Department gave an option to the appellant for examination of the goods by an approved Chartered Engineer. Thereafter, as per the Chartered Engineer Certificate, the value was enhanced to GBP 14,000 (CIF) Rs.13,39,943/- in terms of Rule 9 of CVR, 2007. Against such order passed by the Adjudicating Authority enhancing the value of the goods, the appellant preferred an appeal before the Commissioner (Appeals) who upheld the same. Hence this appeal. 2.1 The Ld. Counsel Shri L. Gokulraj ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transaction value without having sufficient evidence to show that the supplier has received additional consideration than the amount that has been declared by the appellant. 2.3 The decision in the case of Sree Rajendra Mills Ltd. Vs. Commissioner of Customs, Madras [1997 (90) ELT 68 (Tri.)] was relied to argue that in the said case, the Tribunal has discussed the relevancy of Section 14 read with Rule 3 of Customs Valuation Rules, 1988. It is submitted that in the absence of evidence the parameters of transaction value under Section 14 are not in any way satisfied, there is no choice to the authorities but to assess the goods as per the transaction value. The Ld. Counsel prayed that the appeal may be allowed. 3.1 The Ld. Authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished and the value was enhanced on the basis of the examination of approved Chartered Engineer. It is prayed that the appeal may be dismissed. 4. Heard both sides. 5.1 From the facts narrated above, it can be seen that the value has been enhanced on the basis of the Chartered Engineer Certificate. The Ld. Counsel has been at pains to argue that the transaction value can not be rejected when there is no evidence to doubt the value declared by the appellant. We find that the goods imported are used and old goods. It is impossible to assess the value of such old goods without being supported by a load port Chartered Engineer Certificate. As per Clause (c) of Board Circular referred above, old and used goods can be subject to examination ..... X X X X Extracts X X X X X X X X Extracts X X X X
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