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TMI Blog2018 (4) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per: Madhu Mohan Damodhar M/s. Big Apple, the respondent herein, vide the Bill of Entry dated 20.03.2008 have declared value as 8553.80 USD imported computer hard disks through Air Cargo Complex, Hyderabad. Goods were got examined by the Chartered Engineer who assessed the value as 8917.23 USD. The original authority vide an order dated 24.04.2008 rejected the declared value of the impugned g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidual life was 80 to 85 % which might mean that the goods were used. 3. On the other hand, on behalf of the respondent, Ld. Counsel, Shri Jaypathi Rao submitted that the Commissioner has analysed all the aspects of the matter and has given a just and fair decision which does not call for any interference. 4. Heard both sides. 5. We find that the Chartered Engineer has categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems do not appear used based on no dust/ no colour change of metal parts, terminals etc." Though the lower authority has made a mention about the said certification, he has still concluded that the goods were not new as they were not in the original pacing condition. As rightly pointed out by the appellants, one cannot judge whether the goods are old or new based on the pacing condition. Such a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate, it has been contended that they had to accept the enhancement in value under duress as the demurrage charges were mounting day by day. In any case, there should be proper justification for enhancement of the value, which is lacking in the instant case. There is a catena of judicial pronouncements to the effect that the department cannot reject the transaction value in an arbitrary manner." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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