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Declared Value of Used Machinery Can’t Be Enhanced Solely on Local Chartered Engineer Certificate: CESTAT Chennai
Case Law Details
- Case Name
- Abirami Weaving Mills Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Abirami Weaving Mills Vs Commissioner of Customs (CESTAT Chennai)
The case concerns an appeal before the Tribunal challenging the enhancement of the declared value of imported second-hand machinery. The appellant imported 20 used Picanol GTM AS Rapier Looms with accessories, declaring a unit price of USD 4000 and a total invoice value of USD 80,000. The machinery, manufactured in Belgium in 1993 and imported from Indonesia, was in used condition. The importer initially could not produce a detailed independent Chartered Engineer certificate from the country of supply, including particulars such...
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