https://www.taxtmi.com/caselaws?id=124905 The Appellate Tribunal upheld the impugned order that set aside the adjudication order enhancing the value of imported goods. The Tribunal rejected the Revenue's argument that the respondents' acceptance of the enhanced value and payment of duty without protest barred the appeal. The goods were classified as stock lot polyester fabric based on examination reports, and the reliance on a Supreme Court judgment established no estoppel in taxation matters. Consequently, the appeal was dismissed, affirming the sustainability of the original assessment and value determination. en-us Thu, 03 Jul 2008 00:00:00 +0530 Wed, 17 Oct 2012 10:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124905 The Appellate Tribunal upheld the impugned order that set aside the adjudication order enhancing the value of imported goods. The Tribunal rejected the Revenue's argument that the respondents' acceptance of the enhanced value and payment of duty without protest barred the appeal. The goods were classified as stock lot polyester fabric based on examination reports, and the reliance on a Supreme Court judgment established no estoppel in taxation matters. Consequently, the appeal was dismissed, affirming the sustainability of the original assessment and value determination. Case-Laws Customs Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124905