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2009 (2) TMI 210 - CESTAT, NEW DELHIValuation – second hand goods – import of photo copier - The value of the second hand goods is dependent upon its condition and value of one second hand goods cannot be blindly adopted for another second hand goods. Since the Department is not satisfied with the value determined by the Chartered Engineer we are of the view that the correct way to determine the value of the goods would be that the goods are re-examined by another Chartered Engineer appointed by the Department and value be determined in the light of the Chartered Engineer’s report. Accordingly, while upholding the liability of the goods for confiscation and the liability of the appellant to penalty u/s 112(a), we remand the matter to the Commissioner for de novo adjudication for (a) re-determination of the value of the goods after getting the same re-examined in presence of the appellant or their representatives, by a Chartered Engineer appointed by the Department and (b) re-determination of the quantum of redemption fine and penalty.
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