resolution authorizing the lessees to enter into lease transactions; copies of Chartered Engineer's certificates/affidavits; particulars of relevant bank transactions etc. According ... placed by the assessee on the affidavit of one Shri Chandrasekhar, Chartered Engineer, Shri Suryanarayan clarified that the photographs taken by him were
transaction was supported by invoice and valuation report from a chartered engineer."
Additional ground No. 1 is as follows :
"1. The lower authorities ... date of sale was based on the value as determined by chartered engineer who was appointed in consultation with the assessee-company. The AO while
Customs Officer (CFS) with the assistance of the DGFT approved Chartered Engineers unloaded the machines from the containers and examined the machines and an inspection ... personal computers/laptops will be allowed on production of a Chartered Engineer certificate that such spares have atleast 80% residual life of original spare
goods as Rs.10,13,256/-. They also produced a Chartered Engineers certificate showing the value of the goods ... increased the same based upon the Chartered Accountants certificate. As already recorded there were 3 Chartered Engineers certificate. The first assessed the value
duties of customs of the enhanced
value as determined by the chartered engineer.
!For Petitioner ... M/s.N.Viswanathan
^For Respondents... Mr.R.Aravindan
Standing ... duties of customs of the enhanced
value as determined by the chartered engineer.
2. The facts of the case, in a nutshell, are as follows
goods should be done in their presence along with independent Chartered Engineers.
3. The appellants state that accordingly, the imported goods were examined in detail ... also indicated that these machines are of Canon make. The Chartered Engineers subsequent to the inspection issued a report dated 13.6.2003 indicating that the items
declared value of the goods. On the basis of chartered engineers certificate, the goods were found old and used CRT monitors size ... basis of the value proposed by the chartered engineer, the value of the goods were enhanced to Rs.6,91,711/- for assessment purpose
that the appellant was given an opportunity to produce such Chartered Accountant and Chartered Engineer during these appellate proceedings so as to verify the correctness ... therefore, he has chosen not to produce either the Chartered Accountant nor Chartered Engineer for examination during the appellate proceedings.
14. The total conduct
Engineer from Jadavpur University and another may be a reputed Chartered Engineer of the City.
We. therefore, set aside the order and direct the Corporation ... make this observation having regard to the observation made by the Chartered Engineers appointed by this Court. The appellant is at liberty to carry
resolution authorizing the lessees to enter into lease transactions; copies of chartered engineer's certificates/affidavits; particulars of relevant bank transactions, etc. According ... placed by the assessee on the affidavit of one Shri Chandrasekhar, chartered engineer, Shri Suryanarayan clarified that the photographs taken by him were
