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2023 (6) TMI 958 - AT - CustomsValuation of imported goods - old and used Digital Multifunction Printer - enhancement of value based on Chartered Engineer’s Valuation - corroborative evidences or not - restrictions made under Para 2.17 of the Foreign Trade Policy 2009-2014 and Para 2.33 and 2.33A of HB Procedure - 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 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 - it is found that for enhancement of value, the Chartered Engineer’s Certificate cannot be relied upon unless there is corroborative evidence. As the issue is no more res integra, therefore, there are no infirmity in the impugned order, accordingly, the same is upheld - the appeal filed by the Revenue is dismissed.
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