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2017 (9) TMI 1503 - AT - CustomsValuation of imported goods - old and used mainframe assemblies and parts/components of photocopiers - enhancement of value on the basis of second Chartered Engineer's certificate - whether the enhancement confirmed by the Commissioner on the basis of the second Chartered Engineer would sustain or not? - Held that: - there is inordinate delay in conducting inspection and also filing of the report - Even if the date of inspection is taken as 30.4.2003, as contended by the learned AR, the report is filed by the second Chartered Engineer after inspection of goods with much delay which is 18.8.2004. This is already after obtaining the report of first Chartered Engineer. When the department has not given cogent reasons for rejecting the enhancement/valuation made by the first Chartered Engineer and when there is so much delay in inspection as well as report of the second Chartered Engineer, we have to hesitate to accept the enhancement made on the basis of such report of the second Chartered Engineer - the enhancement on the basis of the second Chartered Engineer's certificate is not legal or proper. The appellant is liable to pay duty on the enhanced value on the basis of the report of the, first Chartered Engineer - Further, since the goods were not restricted items during the relevant time of import, we find that the redemption fine and penalties are unwarranted and requires to be set aside - appeal allowed - decided partly in favor of appellant.
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