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2011 (7) TMI 128 - CESTAT, CHENNAIImport - Model no. of Image Setter was misdeclared and the country of origin is also misdeclared - he two certificates bearing the same date issued by the same Chartered Engineer and has accepted the one with the lower value without any verification from the departmental authorities disregarding the fact that there is no mention of two certificates in the order of the original authority. Further, no satisfactory explanation is forthcoming from the respondents as to how two certificates bearing the same date but different values came to be given by the same Chartered Engineer. Under the circumstances, we set aside the impugned order and allow the appeal of the Revenue and remand the matter to the original authority to decide the matter afresh. While deciding the matter afresh he shall take into account the second certificate issued by the same Chartered Engineer, if such a certificate has indeed been issued and shall grant a reasonable opportunity of hearing to the respondents.
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