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2014 (1) TMI 971 - CESTAT CHENNAIClassification of goods - Violation of import policy - Mis declaration of goods - Year of manufacturing of goods - Held that:- machineries in questions were not got examined by a Chartered Engineer either at the time of import or after seizing the goods based on doubt regarding age of the machines. The whole argument of Revenue is based on information which they unearthed in their enquiry to the effect thatserial numbers for machines manufactured by CERDANS had crossed 4000 in 1989 itself.However the source of this information is not disclosed in para 6 of the impugned order. It is stated only in very general terms in para 21 of the impugned order also.Based on such unauthenticated informationit is argued that all machines with serial numbers less than that should have been manufactured earlier. It is in this aspect that some sort of conjecture has been made by Revenue in support of the case. It is possible that the manufacturer was giving different series of numbers for different type of machines. The exact year of taking over of the company of CERDANS by VAMATAX also is not clear. So no value can be added by argument based on takeover of the manufacturing company by another company. In this case the benefit of doubt should go to the appellant. Therefore I hold that Revenue has failed to prove any mis-declaration and violation of the import policy - Decided in favour of assessee.
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