TMI Blog2023 (12) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Certificate (NOC) from the concerned Ministry not obtained - Bill of Lading dated 13.02.2013 - Restricted goods or not - HELD THAT:- As the Bill of Lading is in this case is 13.02.2013, 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 upto 28-2-2013, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - HON BLE SHRI ASHOK JINDAL, MEMBER(JUDICIAL) And HON BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL) Shri Amit Kumar, Advocate for the Appellant (s) Shri S. Chakraborty, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant imported old and used Digi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable for confiscation and redemption fine was imposed, penalty was also imposed. The said order was challenged before the Ld.Commissioner(Appeals), who dismissed the appeal filed by the appellant. Against the said order, the appellant is before us. 3. Heard the parties, considered the submissions. 4. We find that as the Bill of Lading is in this case is 13.02.2013, which was issued prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of confiscation of the goods for mis-declaration of value, we find that the appellants had declared the goods correctly in description/quantity/value and classified them under proper chapter heading of Customs Tariff. The value of the goods was enhanced on the basis of the Chartered Engineer s certificate which was accepted by both the parties. We agree with Commissioner (Appeal) s finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 more res integra, therefore, we hold that the value declared by the appellant is correct and no license is required by the appellant for import of the said goods. 7. In view of this, the impugned order is set aside and the appeal is allowed with conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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