TMI Blog2006 (11) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.L. Peeran, Member (J)]. This appeal arises from Order-in-Appeal No. 99/2004 dated 27-5-2004 by which the Commissioner (A) has accepted the revision of value done by the Additional Commissioner by Order-in-Original No. 98/2003 dated 2-9-2003 in respect of import of 10 units of old as well as new machinery, personal effects. However, the Commissioner (A) has set aside the fine and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red engineer s certificate which was relied on by the appellants has been placed in the paper-book. The same should be taken into consideration by the Commissioner (A) and declared value should be accepted. He prays for remand of the matter to the Commissioner (A). 3. On a careful consideration, it is seen that the assessing authority is said to have taken a report from Shri P.P. Valsalam, Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the paper-book therefore, we are of the considered opinion that the matter has to go back to Commissioner (A) with a direction to consider the chartered engineer s certificate produced by the appellants to arrive at the assessable value of the imported goods. Commissioner (A) shall grant an opportunity to the appellants and by following the principles of natural justice shall pass the order within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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