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2015 (3) TMI 331 - AT - CustomsRevocation of CHA License - Inclusion of charges for dismantling of imported plant to the assessable value - Whether the CHA License of the appellant has been correctly revoked by the adjudicating authority - Held that:- It has been categorically admitted by the importer M/s. BCL that they were not clear on the aspect of adding of certain elements to the assessable value and settled the issue by moving an application before the Settlement Commission. It is also observed from the records of the case that all the documents including insurance policies showing all elements of cost/expenses incurred were placed before the assessing officer at the time of filing of Bill of entry. There is thus no substance in the argument of the Revenue that appellant should have guided the M/s. BCL to add certain elements of cost to the assessable value. A CHA can not be expected to a better expert on customs valuation matter than the assessing officer. There is no evidence on record that appellant was aware of the fact that addition of certain elements of expenses incurred by the importer M/s. BCL were not includedand deliberately suppressed that information from the assessing officer. In the absence of any such documentary evidence, the order passed by the adjudicating authority is not justified. - Decided in favour of appellant.
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