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TMI Blog2007 (2) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... s old/used components of photocopiers, imported by them. They had declared its value as US$ 9968 (C&F) as mentioned in the supplier's invoice. Acting upon intelligence received to the effect that certain importers were evading duty on old/used photo copiers by mis declaring the same as components and underinvoicing, SIIB of the Customs House examined the above goods in the presence of independent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods was proposed to be enhanced as above for the purpose of levy of duty. The importer (respondents) waived SCN and personal hearing and also agreed for enhancement of value of the goods based on the Chartered Engineer's certificate. The original authority, accordingly, fixed the value of the goods at Rs.10,45,298/- (CIF). It also confiscated the goods under Section 111(d) of the Act with option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated the grounds of the appeal. 3. It is the appellant's case that, where the loading of value had been accepted by the importer and duty paid on that basis without protest, they were not entitled to challenge the enhancement of value subsequently and, therefore, learned Commissioner (Appeals) erred in rejecting the enhanced value. The appellant has also challenged the view taken by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no challenge in this appeal against the finding of learned Commissioner (Appeals) that both the overseas Chartered Engineer's and the local Chartered Engineer's certificates were equally flawed and, there fore, the original authority was not justified in relying on any one of these certificates in preference to the other. Ld. Commissioner (Appeals) found that the transaction value was re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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