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2023 (10) TMI 1124 - AT - CustomsValuation of imported goods - old and used Digital Multi Function Printer - restricted goods or not - applicability of Circular No.27/2011-Customs dated 04.07.2011 - confiscation - redemption fine - penalty - HELD THAT:- As the Bill of Lading is in this case is 06.02.2013, which was issued prior to 28.02.2013 and this Tribunal in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS BHAWANI ENTERPRISES [2017 (11) TMI 974 - CESTAT KOLKATA], has observed We agree with Commissioner (Appeal)’s findings 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.” It is also held that the Bill of Lading is prior to 28.02.2013 for import of the identical goods as in the case of Bhawani Enterprises, wherein it has been held that there was no restriction on import of the subject goods, therefore, the appellant is not required to obtain any specific license for import of the impugned goods. The enhancement of value on the basis of Chartered Engineer’s certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. As the issue is no more res integra, it is held that the value declared by the appellant is correct and no license is required by the appellant for import of the said goods. The impugned order is set aside - Appeal allowed.
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