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2006 (1) TMI 284
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....for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant imported a consignment of Porcelain Ware (Vase, bowl, lion, flower pot etc.) valued at US$ 3300 from China and filed Bill of Entry at ICD, Tughlakabad, New Delhi for its clearance. Without assigning any reason, the Customs authorities doubled the value of the consignment and assessed it to custom duty. Appellant clear....
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....mitted that this is not a case of acceptance of enhanced value by the assessee but a case of clearing the goods merely to avoid demurrage and other losses. The Counsel also submits that it is well-settled that orders of assessment are amenable to challenge in appeal and the appeal does not become non-maintainable merely for the reason that the goods have been cleared by the appellant upon payment ....