TMI Blog2017 (11) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... ty/value and classified them under proper chapter heading of Customs Tariff. The value of the goods was enhanced on the basis of the Chartered Engineer’s certificate which was accepted by both the parties. We agree with Commissioner (Appeal)’s findings that (i) mere enhancement of value on the basis of C.E. certificate cannot be a ground for treating declared value as mis-declared unless there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. of Bill of Entry. The said imported goods were 100% examined in the presence of Customs officers, Chartered Engineer and representative of the respondents and found to be Old and used having residual life of more than six years and said Machines were found have undergone minor reconditioning and value was assessed on enhanced value against declared value. The value of the goods was enhance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 [2014 (302) E.L.T. 212 (Mad.)] wherein it was held that upto 28-2-2013, there was no restriction on import of subject goods. Enquiring from the office of the DGFT, it was informed that in consultation with Law Ministry, they had decided not to file SLP against the said judgment of the Madras High Court. As for the question of confiscation of the goods for mis-declaration of value, we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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