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2013 (12) TMI 36 - AT - CustomsAssessable value of flatbed knitting machine/crochet yarn machine - Enhancement in value of flatbed knitting machine/crochet yarn machine - Revenue's chartered engineer declared that value assessed by assessee is appropriate - Therefore Commissioner (Appeals) set aside the enhanced value of flatbed knitting machine/crochet yarn machine - Held that:- the chartered engineer’s certificate has endorsed the value declared by the respondents as the correct value. The chartered engineer was appointed by the Revenue itself and its opinion cannot be discarded lightly. Further, as pointed out by the ld. Advocate and as also recorded in the impugned order by Commissioner (Appeals), the bill of entry on which reliance is placed was provisionally assessed. As such it cannot be said that the same fits into the definition of contemporaneous evidence - Decided against Revenue.
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