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2008 (9) TMI 233 - CESTAT BANGALOREImport of second-hand machine for research purposes free of charge - appellant declared the value on basis of Chartered Engineers Certificate – W.E.F. 1-4-1999, these machines could be imported only under specific licence – since licensing requirement were imposed after impugned import, there was no mala fide and hence fine in lieu of confiscation is not imposable – hold that the value declared by the supplier and certificate being reasonable has to be accepted in the absence of any evidence to show that there was mala fide or fraud in obtaining such a certificate – held that foreign Chartered Engineer’s certificate should be accepted or rejected in toto and there cannot be a partial acceptance or rejection
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