Right to appeal against enhanced import value remains intact despite importer's acceptance of the assessed value.

Acceptance of an enhanced import value by the importer does not bar an appeal against the assessment made on that value. The Tribunal noted that the issue was already settled by earlier decisions and held that such acceptance does not curtail the statutory right to challenge the assessment. The Revenue's objection was rejected and the appeals were dismissed.

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Issues: Whether acceptance of the enhanced import value by the importer barred the challenge to the assessment in appeal.

Analysis: The Tribunal held that the question was already settled by earlier decisions and that acceptance of the enhanced value does not curtail the right to prefer an appeal against an assessment made on the enhanced value.

Conclusion: The Revenue's contention was rejected and the appeals were dismissed.

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