9911796707
TMI Blog2004 (5) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... The evidence in support of the transaction value, furnished by the importer through the said Certificate, has been rejected by the Commissioner on the basis of a subsequent opinion of another expert, which is not justifiable. The opinion of one expert cannot be rejected on the basis of that of another expert unless there is sufficient independent reason for such rejection. In this case, there is no such reason for rejecting the foreign supplier's Chartered Engineer's Certificate. It is also pertinent to note that, even after obtaining the domestic Chartered Engineer's opinion, the department made market enquiries, in which it was found that the value of the subject goods could be Rs. 14 lakhs as at the time of its manufacture. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with M/s. Rieter LMV Machinery Ltd., Coimbatore, which revealed that Rieter C 1/3 Model Carding Machine was last manufactured in 1982-83 and the approximate value of the new machine was Rs. 14 lakhs. It thus appeared to the Customs authorities that the imported machinery was more than 10 years old, which could not be imported without specific import licence. The appellants could not produce any such licence. The authorities also felt that the goods had been grossly undervalued with intent to evade payment of Customs duty. They held the goods to be liable for confiscation under Section 111 and the importers (appellants) to be liable for penalty under Section 112 of the Customs Act, 1962. The Commissioner upheld this view and passed the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual life of the machine was more than 10-15 years, (iv) that the value of the machinery as on the date of its manufacture was US $ 7,000/- and (v) that, as on the date of its sale as second-hand machine to the appellants, a value of US $ 3,000/- was reasonable. The Commissioner did not accept this Certificate. He rejected the declared value for want of manufacturer's invoice or any other evidence. We note that the Commissioner has accepted the fact that the goods were imported from a dealer and not from a manufacturer. In respect of second-hand machinery imported from a dealer, it could not have been possible, in the normal course, for the importer to produce the manufacturer's invoice. This aspect, it appears, has been overlooked b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estic Chartered Engineer's opinion, the department made market enquiries, in which it was found that the value of the subject goods could be Rs. 14 lakhs as at the time of its manufacture. It is not known as to why the Commissioner did not rely on the market enquiry results to doubt the correctness of the domestic Chartered Engineer's valuation. 4. In the case of Commissioner of Customs, Chennai v. DTE Exports Private Ltd. [2003 (151) E.L.T. 380] cited by ld. Counsel, this Bench held that the value of second-hand machinery certified in the Chartered Engineer's Certificate produced by the importer was fair and reasonable and hence not liable to be discarded. The department's appeal against this decision was dismissed by the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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