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2013 (1) TMI 176 - CESTAT CHENNAIAssessee imported medical equipments - These are used and donated by some foreign resident - Chartered Engineer was appointed for the purpose of valuation of goods and payment of duty - On the basis of that valuation, duty was paid, goods were released - Held that:- The goods have been donated by foreign resident with the certificate that the goods have no commercial value. We further find that the goods are used one. So the value shown in the document is merely to bring the fact that they have made donation of such huge amount. Therefore, the value shown in the document prima facie cannot be relied. Therefore, the applicants have made out a case for hundred percent waiver.
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