TMI Blog2018 (9) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency [2018 (3) TMI 563 - CESTAT ALLAHABAD], where, the charges of mis-declaration and the consequent enhancement of value were set aside by holding that there is no intention of the appellant to mis-declare the goods for the reason that the appellant under-took to mutilate the goods which were objected to be of prime n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Revenue undertook the physical examination of the consignment by the Chartered Engineer and found that the same contained assorted belt buckles having spoiled polish due to saline/contaminated water. Accordingly a view was entertained that the appellants have imported goods which can be sold for metal attracting higher value as also the higher rate of duty. Accordingly proceedings were initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based upon the invoice issued by the foreign supplier and the value was declared on the basis of import documents. The entire allegation is based upon the visual examination of chartered engineer, who cannot be held to be experts in the field. They had also made a request to mutilate the goods if the customs officers are not satisfied about the same being scrap. The enhancement of the value were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s received form the foreign supplier and therefore in so far as declarations are concerned we do not find any intention of the appellant to mis-declare the goods for the reason that the appellant under-took to mutilate the goods which were objected to be of prime nature of Revenue. We further find that this Tribunal in the case of Sanjivani Non-Ferrous Trading Pvt. Ltd. has held that it was provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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