9911796707
TMI Blog2024 (6) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the decision of this Tribunal in the case of SRI SAI GRAPHICS VERSUS COMMISSIONER OF CUSTOMS, BANGALORE [ 2023 (6) TMI 422 - CESTAT BANGALORE] , wherein the Tribunal observed that ' the Tribunal in a series of judgments referred to by the learned counsel consistently held that when the value has been enhanced on the basis of certificate by the Chartered Engineer without market enqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2014. The consignments were examined on first check basis at CFS Petta along with Chartered Engineers from M/s. Bureau Veritas (India) Pvt. Ltd. to ascertain the nature and value of the goods. Based on examination of the goods, the Chartered Engineer assessed and enhanced the value to Rs.95,38,626/-. Since the goods were imported in contravention of para 2.17 of the Foreign Trade Policy 2009-14 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the present appeal is that whether the imposition of fine and penalty, more than 10% / 5% in the given circumstances of the case when there is a violation of condition of DGFT in importing the second hand Digital Multi-function Printers is justified. We find that the issue is covered by the decision of this Tribunal in the case of Shri Sai Graphics Vs. CC, Bangalore [2023(6) TMI 422 CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the Chartered Engineers certificate. It is seen that there is no evidence brought out by the revenue to show that the appellants had paid more than what he had declared to the customs. Therefore, in such circumstances, the Tribunal took a view to impose fine and penalty at 10% and 5% in many of the cases cited by the appellant. As this Bench cannot deviate from the ratio of its own decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
