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2016 (12) TMI 1505 - AT - CustomsValuation - Wartsila Reconditioned 18V32LN engine no. 21888 with Napier Trubocharger Reconditioned ABB alternator rated at 7600 KVA with AVR - rejection of declared value - rejection on the ground that the Chartered Engineer's certificate issued in the country of export was not acceptable owing to discrepancy with the year of manufacture on the plate affixed to the engine - Held that: - the pre-shipment inspection report issued by Bureau Veritas was examined, and it clearly states that the original manufacturing date of the engine is 10th October 1994 and that of the alternator is 17th October 1995 with the common base plate having been manufactured on the 2nd of April 1996. While Revenue has no issue in accepting the original manufacturing date of the alternator, they do not accord the same credibility to the manufacturing date of the engine as certified in the certificate. Undoubtedly, both the lower authorities are of the view that the certificate does not reflect the date on the plates affixed to the engine. Even if that were an acceptable proposition, the enhancement of value should have been in accordance with the provisions in the Customs Valuation Rules and not by placing reliance on an expert appraiser as has been done by the original authority. Reliance was placed in the decision of the case of Essar Graphics (P) Ltd. v. Commissioner of Customs, Chennai [1998 (8) TMI 250 - CEGAT, MADRAS], where it was held that rejection of value cannot be done merely relying on foreign Chartered Engineer’s certificate Declared value to be accepted - appeal allowed - decided in favor of appellant.
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