TMI Blog2023 (10) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... 27/2011-Customs dated 04.07.2011 - confiscation - redemption fine - penalty - HELD THAT:- As the Bill of Lading is in this case is 06.02.2013, which was issued prior to 28.02.2013 and this Tribunal in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS BHAWANI ENTERPRISES [ 2017 (11) TMI 974 - CESTAT KOLKATA] , has observed We agree with Commissioner (Appeal) s findings that (i) mere enh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rroborative evidence. As the issue is no more res integra, it is held that the value declared by the appellant is correct and no license is required by the appellant for import of the said goods. The impugned order is set aside - Appeal allowed. - HON BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) And HON BLE SHRI RAJEEV TANDON, MEMBER (TECHNICAL) Shri Amit Kumar, Advocate for the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try of Environment Forest is required and the appellant has not obtained the permission and No Objection Certificate (NOC) from the concerned Ministry, therefore, the goods were held liable for confiscation and the order was passed holding the goods are liable for confiscation and redemption fine was imposed, penalty was also imposed. The said order was challenged before the Ld.Commissioner(Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 that the appellants had declared the goods correctly in description/qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on import of the subject goods, therefore, we hold that the appellant is not required to obtain any specific license for import of the impugned goods. We further hold that the enhancement of value on the basis of Chartered Engineer s certificate cannot be a ground for treating declared value as mis-declared unless there is other corroborative evidence. 6. In view of this, as the issue is no mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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