Local CE Report Cannot Override Valid Load-Port Certificate Without Evidence: CESTAT Chennai

Hari Enterprises Vs Commissioner of Customs (CESTAT Chennai) In Hari Enterprises Vs Commissioner of Customs, CESTAT Chennai considered whether the rejection of the declared value of imported second-hand Fuji Printer Processors and the consequent enhancement of value were legally sustainable. The appellant had imported six used Fuji Printer Processors by filing a Bill of Entry dated 31.12.2014, declaring a value of JPY 640,000 supported by import documents and a Load Port Chartered Engineer (CE) Certificate. The department, considering the declared value to be low, enhanced it to JPY 36,00,000 ...