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2018 (5) TMI 684 - AT - CustomsValuation - enhancement of value - import of light melting steel scrap turning - reliability on the report of Chartered Engineer - Whether in the facts and circumstances of the case, the opinion of the chartered engineer, who is not a metallurgical engineer, should not be relied upon and value can not be enhanced on that basis and the appeals of the appellants allowed, as held by the Member (Judicial)? - difference of opinion - majority order. Held that: - the said chartered engineer was empanelled for valuation of second hand machinery and he was mechanical engineer and as per the said Public Notice, he did not have authority to give opinion on metals - the original authority has not discarded the transaction value as required under Section 14 of the Customs Act, 1962 - the original authority has not exercised his power to adjudicate the same but simply adopted the opinion suggested by the said chartered engineer who did not have authority as empanelled chartered engineer relating to metals - the opinion of the chartered engineer, who is not a metallurgical engineer, should not be relied upon and value can not be enhanced. In view of the majority order, both the appeals are allowed with consequential relief.
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