TMI Blog2019 (2) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act are satisfied. In the review order passed by the Committee consisting of the Commissioners of Customs, Cochin and Commissioner of Central Excise, Cochin, the Committee has not observed that the impugned order is not legal and proper which is required for the purpose of filing appeal by the Department - appeal dismissed - decided against Revenue. - C/112/2009-DB - Final Order No. 20094/2019 - Dated:- 22-1-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Gopakumar, Jt. Commissioner(AR) For the Appellant None For the Respondent ORDER Per: S.S. GARG The Revenue has filed the present appeal against the impugned order dt. 23/09/2008 passed by the Commissioner of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent in spite of notice. In the absence of respondent, we proceed to decide the Revenue s appeal on merits. 4. Learned AR for the Revenue submitted that the impugned order is not sustainable as the same has been passed without considering report of the Chartered Engineer. He further submitted that the imported item is of second hand machinery imported from China and no Chartered Engineer certificate was submitted from the port of shipment. The goods were not directly purchased from the manufacturer and the invoice produced does not show original value of new machine or any detail or cost of reconditioning. In view of that, the adjudicating authority was justified in rejecting the declared value under Rule 4 of the Customs V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e method and Rule 3 and other parameters of the Rule 14 of Customs Act are satisfied. Further we find that the circular relied upon by the Commissioner(Appeals) emphasizes that for rejection of the transaction value, the assessing officer has to establish msideclaration, fraud or manipulation whereas in the present case, it has not been established. Further we find that the Commissioner(Appeals) has relied upon the Apex Court s decision in the case of Tolin Rubber Pvt. Ltd. cited supra wherein on similar facts, value of the second hand machinery assessed by the Customs on the basis of Chartered Engineer report was involved and the apex court held in para 3 as under:- 3.Learned counsel for the appellant brought to our notice a decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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