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2023 (5) TMI 727 - AT - CustomsValuation - import of old and used Digital Multifunction Printer - license required for import before 28.02.2013 or not - enhancement of value on the basis of Chartered Engineer’s Certificate without any corroborative evidence - HELD THAT:- The issue has already been settled by this Tribunal in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS BHAWANI ENTERPRISES [2017 (11) TMI 974 - CESTAT KOLKATA], wherein the Tribunal has held that i) mere enhancement of value on the basis of C.E. certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. (ii) except enhancement on the basis of C.E.’s Certificate, there is no other material on record to inform that declared value was mis-declared. As in the case of Bhawani Enterprises for earlier import of identical goods, it was held that there was no restriction of import of the subject goods, it is held that no specific license is required for import of the impugned goods. Further for enhancement of value, the Chartered Engineer’s Certificate cannot be relied upon unless there is corroborative evidence. Appeal of Revenue dismissed.
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