TMI Blog2023 (6) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... dure - HELD THAT:- The issue has already been settled by this Tribunal in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS BHAWANI ENTERPRISES [ 2017 (11) TMI 974 - CESTAT KOLKATA ], wherein the Tribunal has held that 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 other corroborative evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HOK JINDAL, MEMBER (JUDICIAL) AND MR. RAJEEV TANDON, MEMBER (TECHNICAL) Shri S. Chakraborty, Authorized Representative for the Appellant Shri Shovendu Banerjee, Advocate for the Respondent ORDER The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeal) held that there is no license required for import of old and used Digital Multifunction Print ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el/technology/country of origin/physical condition/comparison with similar goods imported in past/internet information/reconditioning etc.. It was held that the said consignment being second hand was restricted item in terms of Para 2.17 of Foreign Trade Policy, 2009 2014 and Para 2.33 2.33A of HBP and could be imported against valid license. On appeal, the ld. Commissioner (Appeals) held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Nos. 890 to 894, 949 to 961 and 1170 to 1188 of 2012, dated 14-3-2013 [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, it was held that there was no restriction of import of the subject goods, we hold that no specific license is required for import of the impugned goods. We further find that for enhancement of value, the Chartered Engineer s Certificate cannot be relied upon unless there is corroborative evidence, we hold so. 5. In view of this, as the issue is no more res integra, therefore, we do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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