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2023 (12) TMI 691 - CESTAT CHENNAIValuation of imported goods - used office furniture - rejection of declared value - enhancement of value - dispute is based on the Inspection Report of the Charted Engineer - HELD THAT:- The Inspection Report filed by the Chartered Engineer which is placed on record is perused. They said Chartered Engineer has not disputed that the goods in question were in fact used goods. At paragraph 2.6 of his report, the said engineer is giving an estimated new equipment value at the YOM; other than this, the said engineer has not considered any other similar goods which were imported at about the same time/date. Admittedly, the imported goods were used goods/equipment and not new equipment, as observed in the Inspection Report. Hence, the Inspection Report does not inspire any confidence as regards the valuation is concerned and hence the reliance placed on the same is not the correct position. Hence, the lower authority has clearly erred in solely relying on the said inspection report, which is of no evidentiary value. The said report is ignored, and consequently, the re-valuation as well, which is solely based on the said report - impugned order set aside - appeal allowed.
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