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2023 (12) TMI 195 - AT - CustomsConfiscation of imported goods - redemption fine and penalty - old and used Digital Multi Function Printer - permission and No Objection Certificate (NOC) from the concerned Ministry not obtained - Bill of Lading dated 13.02.2013 - Restricted goods or not - HELD THAT:- As the Bill of Lading is in this case is 13.02.2013, 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 upto 28-2-2013, there was no restriction on import of subject goods. As in this case also, it is 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, it is held that the appellant is not required to obtain any specific license for import of the impugned goods - further it is held that 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. 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 set aside - appeal allowed.
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