Valuation enhancement on a DRI alert failed where the same undervaluation dispute had already been decided earlier.

Enhancement of the assessable value of imported polyester knitted fabrics on the basis of a DRI alert was not sustained because the alleged undervaluation had already been decided in the appellant's own case. The Tribunal noted that the impugned order relied on an earlier order-in-appeal that had later been set aside in the same dispute. As the valuation issue stood settled by the prior Tribunal decision, no merit remained in the enhancement. The appeals were allowed with consequential relief to the appellants.

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Issues: Whether the enhancement of value of imported polyester knitted fabrics on the basis of a DRI alert could be sustained when the same valuation dispute had already been decided in the appellant's own case.

Analysis: The issue of undervaluation had already been settled by an earlier Tribunal decision in the same appellant's case. The impugned order had itself relied on an earlier order-in-appeal that was subsequently set aside by the Tribunal. In view of the prior on the identical dispute, no merit survived in the impugned order.

Conclusion: The valuation enhancement was not sustained and the appeals were allowed with consequential relief to the appellants.

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