https://www.taxtmi.com/caselaws?id=446331 The CESTAT Chandigarh allowed the department's appeal against the Commissioner of Customs (Appeals) order that had restored the importer's self-assessment at declared value for aluminium scrap. The Tribunal relied on precedents establishing that when an importer voluntarily accepts enhanced valuation without protest, they are precluded from subsequently challenging it, and the department need not pass a speaking order. The SC had upheld this principle in Sodagar Knitwear case. The Tribunal held the impugned order unsustainable in law and allowed the appeal. en-us Wed, 29 Nov 2023 00:00:00 +0530 Thu, 30 Nov 2023 21:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446331 The CESTAT Chandigarh allowed the department's appeal against the Commissioner of Customs (Appeals) order that had restored the importer's self-assessment at declared value for aluminium scrap. The Tribunal relied on precedents establishing that when an importer voluntarily accepts enhanced valuation without protest, they are precluded from subsequently challenging it, and the department need not pass a speaking order. The SC had upheld this principle in Sodagar Knitwear case. The Tribunal held the impugned order unsustainable in law and allowed the appeal. Case-Laws Customs Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446331