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2018 (8) TMI 38 - AT - CustomsImport of Restricted Item - old and used tyres of various sizes and of mixed brands - License not produced by appellant - enhancement of value based on opinion of Chartered Engineer - Confiscation - Penalty - Held that:- Admittedly, the foreign supplier has raised the invoices for the goods in question which invoice has not been rebutted by the Revenue by producing any evidence on record. As such, to enhance the value of such goods depending upon the opinion of the Chartered Engineer is not justifiable - enhancement of value set aside. Inasmuch as the appellant have admittedly not produced the license to import the goods. The confiscability of the goods and imposition of penalty is upheld - the enhancement of the value has already been set aside. Appeal allowed in part.
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