Opinion of one expert cannot be rejected on the basis of that of another expert unless there is sufficient independent reason for such rejection

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.