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Opinion of one expert cannot be rejected on the basis of that of another expert unless there is sufficient independent reason for such rejection
Case Law Details
- Case Name
- M/s. Asia Impex Vs CC, Amristar (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CESTAT Delhi
M/s. Asia Impex Vs CC, Amristar (CESTAT Delhi)- The value of the imported goods cannot be based on the value of the goods in the local market. In the present case, no valid reasons have been given by the commissioner to reject the valuation adopted by the overseas chartered engineer. Similarly, comparing the value of the imported goods which are old and used with the data available in DOV is also not appropriate as the said data do not disclose the age, residual life, physical condition of the goods sought to be compared.
The decision in the case of Anish Kumar Spinning Mills cited supra is ...
