2026-VIL-925-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Valuation of second-hand imported machinery – Load Port Chartered Engineer's Certificate – Rejection of declared transaction value – Import of used Fuji Printer Processors classifying under CTH No.90101000 - Customs authority enhanced value relying on local Chartered Engineer's Certificate – Whether the rejection of declared transaction value premised on Load Port Certificate and enhancement based on local Chartered Engineer's Certificate without independent basis is tenable – HELD - The Customs authorities have merely substituted the opinion of local Chartered Engineer for that of Load Port Chartered Engineer without any sufficient independent basis for such adoption. The local Certificate lacks details of market enquiry conducted, fails to elaborate the rationale for arrived value, silent on operational condition testing, and contradicts the Load Port Certificate which contains assessment/technical details and states machines to be in working condition. Further, Customs authorities have not impugned the Load Port Certificate as not genuine or fraudulently obtained – The Board Circular No.4/2008-Customs dated 12-02-2008 stipulates that in absence of proper Load Port Certificate, local Chartered Engineer's Certificate may be accepted, thereby indicating primacy of Load Port Certificate - There must be reasonable basis supported by cogent evidence for believing transaction value is unacceptable, which must be clearly communicated by reasoned order. Mere suspicion is antithetical to conducive business environment. The non-issuance of speaking order by Assistant Commissioner despite statutory mandate under Section 17(5) of Customs Act, 1962 and Appellate Authority's failure to controvert specific contentions constitutes violation of natural justice – Rejection of Load Port Certificate in favour of local Certificate is untenable, consequent rejection of transaction value and enhancement cannot sustain, and declared value is acceptable for assessment under Section 14 of Customs Act, 1962 – The impugned order is set aside and the appeal is allowed
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