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2018 (4) TMI 854 - AT - CustomsValuation - enhancement of the value - demand based on certificate issued by the Chartered Engineer (CE) - Held that: - circular No. 25/2015 clarifies that all the imports second hand machinery / used capital goods shall ordinarily be accompanied by an inspection / appraisement report issued by an overseas CE or Equivalent, prepared upon examination of the goods at the place of sale - Undisputedly this circular has not been followed in the cases in hand and that is no load port Chartered Engineer's Certificate's inspection / appraisement report. Which is in contravention of the provisions of customs and applied by authorities; transaction value i.e. declared value was rejected for non-production of the certificate from load port - the action of rejection of the declared value is correct and that the valuation arrived at by the lower authorities and the findings recorded by the First Appellate Authority on these points are correct and legal and does not require any interference. Undisputedly, products which were imported were without any, prior licence or permission from Ministry of Environment and Forests, and imported in violation of para 2.3 of the Foreign Trade Policy 2015-2020 - the goods imported have to be held as of prohibited nature and correctly confiscated by the lower authorities. Appeal dismissed.
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