2008 (6) TMI 525

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.... Agarwal, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Common issue is involved therefore, the appeals are taken up together. The respondent made import of rejected stock lot of Polyster Knitted Fabric in different colours and stock lot of Polyster Knitted Fabric. The value declared by the respondent was enhanced by the Revenue at the time of assessment of bill of....

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....thout any contention or objection, importer is estopped from challenging the same. 3. The respondent relied upon the decision of the Hon'ble Supreme Court in the case of Dunlop India Ltd. & Madras Rubber Factory Ltd. v. UOI & Others reported in 1983 (13) E.L.T. 1566 to submit that there is no estoppel in law against a party in taxation matters to challenge the assessment order. The respond....