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2017 (6) TMI 744 - AT - CustomsValuation of imported goods - printer processor - rejection of Foreign Chartered Engineer's Certificate - Held that: - the model of the goods on which the department has placed reliance to arrive at the assessable value is QSS1702 V and not QSS1702, which is the model that has been imported by the appellants. Therefore, the enhancement done on the basis of this letter does not find favor with us. The appellant has produced enough materials to establish the value declared by him is right and proper. Further, his request to conduct inspection by a local Chartered Engineer was not acceded to by the department. From the totality of facts, we therefore, are of the considered view that the rejection of the declared value is without basis. Appeal allowed - decided in favor of appellant.
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