TMI Blog2011 (1) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... rial - Held that:- Considering the fact that the inspection of the goods by an approved Chartered Engineer was held as permitted by the assessing authority but no representative of the department could witness the proceedings of the Chartered Engineer, thus the Chartered Engineer should conduct a reexamination of the goods in the presence of the respondent and representatives of the department and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t concessional rate of duty in terms of Notification No.21/02 Cus. (sl.no.207 of the table annexed thereto). The assessing authority doubted the correctness of the importer's declaration of 'prime quality' and, therefore, the goods were allowed to be examined by an approved Chartered Engineer. An approved Chartered Engineer is said to have inspected the goods and to have submitted a certificate da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... committee of officers were witnessed by the respondent and their CHA. We also note that the goods are yet to be cleared to the respondent though the ld. Commissioner (Appeals) held in their favour six months ago. Considering the fact that the inspection of the goods by an approved Chartered Engineer was held as permitted by the assessing authority but no representative of the department could witn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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