https://www.taxtmi.com/caselaws?id=757926 CESTAT New Delhi held that importers who categorically accepted enhanced valuation of imported goods in written correspondence cannot subsequently challenge the enhancement in appeals. The Tribunal applied the settled principle that admitted facts need not be proved by the department, citing SC precedent in Systems Components case. The Commissioner (Appeals) order allowing 57 appeals was set aside, and the Assessing Officer's value enhancement was maintained. All 57 revenue appeals were allowed. en-us Mon, 19 Aug 2024 00:00:00 +0530 Wed, 04 Sep 2024 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757926 CESTAT New Delhi held that importers who categorically accepted enhanced valuation of imported goods in written correspondence cannot subsequently challenge the enhancement in appeals. The Tribunal applied the settled principle that admitted facts need not be proved by the department, citing SC precedent in Systems Components case. The Commissioner (Appeals) order allowing 57 appeals was set aside, and the Assessing Officer's value enhancement was maintained. All 57 revenue appeals were allowed. Case-Laws Customs Mon, 19 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757926