2026-VIL-588-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Valuation of used machinery import, Enhancement of value based on Chartered Engineer's Certificate - The appellant imported 20 used Picanol GTM AS Rapier Looms and declared a value of USD 4,000 per unit. The Customs authorities rejected the declared value and re-determined the value at USD 7,500 per unit based on a Chartered Engineer's certificate obtained locally - Whether the declared value of the imported second-hand machines was rightly enhanced based solely on the Chartered Engineer's Certificate – HELD - The Appellant had obtained a Chartered Engineer's certificate from the port of loading, which contained all the material particulars of the used machinery, except the year of manufacture. The rejection of the Load Port Chartered Engineer's certificate solely on the ground of non-mentioning of the year of manufacture is not justified, especially when the local Chartered Engineer's certificate also did not indicate any significant difference in the condition of the machinery - The purpose of the Board's Circular of 2008, which mandated the Load Port Chartered Engineer's certificate, was to curb the practice of importing new machinery in the guise of used machinery. However, in the present case, the Load Port Chartered Engineer's certificate contained all the material particulars, and the only missing information was the year of manufacture, which did not fundamentally alter the nature of the goods imported. Therefore, the redetermination of the declared value based solely on the local Chartered Engineer's certificate is not in order and set aside - The impugned order is set aside and the appeal is allowed
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