2015 (1) TMI 164

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..... .) This Civil Miscellaneous Appeal filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal was admitted by this Court on the following substantial question of law: "Whether the Appellate Tribunal is correct in holding that the impugned items are "electronic scrap" on the basis of the invoices of M/s.Canon Singapore raised in favour of M/s.Cimelia Singa .....

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..... n 111 (m) of the Customs Act, 1962 and gave an option to redeem the goods on payment of fine of Rs. 8.00 lakhs under Section 125 of the Customs Act and also imposed penalty of Rs. 1.00 lakh under Section 112(a) of the Customs Act. 3. The assessee did not exercise the option of redemption and the matter was pursued by the assessee/importer before the Tribunal contending that the goods that were im .....

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..... gorising the old machines as those requiring minor repairs, extensive repairs and those from which a few components could be retrieved. It was not based on proper assessment and Chartered Engineer's certificate is presumptory in nature. The Tribunal while accepting that the Commissioner has to determine the value of the goods to a great extent guided by the certificate given by the Chartered E .....

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..... on, its expected residual life etc. in each case, or at least in categories of very similar such machines, in the certificate of the Chartered Engineer, the Commissioner should not have accepted the certificate. The Commissioner may obtain a proper certificate with complete particulars of the machines involved for a proper assessment of their values and re-adjudicate the case. In the circumstances .....

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..... ls placed before this Court. 8. We find that there is no specific finding by the Tribunal as has been raised in the substantial question of law. All that the Tribunal has ordered is remanded the matter back to the Commissioner to redo the exercise after giving detailed analysis on the issues pointed out in paragraph 9 of the order. Hence, the substantial question of law does not requires to be an .....

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