2008 (7) TMI 819

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....S. Kang, Vice-President]. - Heard both sides. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the adjudication order enhancing the value of imported goods. 2. Contention of the Revenue is that the respondents accepted the enhancement of value and paid duty without protest, therefore, the Commissioner (Appeals) has wrongly entertained their ....

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....supra) has held that since there is no estoppel in law against a party in taxation matters and in order to clear the goods for the Customs, the appellant Agents may have given the classification in accordance with the wishes of the authorities or they may even be under some misapprehension. We find that as the Supreme Court held that there is no estoppels in law against importer, therefore, we fin....