2009 (1) TMI 709

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hanced the value. The respondent paid duty on the enhanced value and filed appeal before Commissioner (Appeals). The appeal was allowed with consequential relief. Hence, the Revenue filed this appeal against the order of the Commissioner (Appeals). 3. Learned SDR reiterates the grounds of appeal. He submits that respondents accepted the enhanced value and paid duty and therefore, the appeal before Commissioner (Appeals) is not maintainable. He relied upon the Board's Circular No. 91/2003 dated 14-10-03. Further, he submits that it appears from the bill of entry that it was disclosed to the respondents that the value was enhanced on the basis of NIDB data. He also submits that the price was enhanced on the basis of contemporaneous im....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d, we may allow the clearance". 6. It appears that the assessing officer proposed to allow the clearance subject to agreement of the enhanced value by the importer. There is no material that the basis of enhancement of value was disclosed to the importer. We are unable to agree with the contention of the learned DR that the respondent accepted the enhanced value. In any event, on perusal of the impugned order, we find that the Commissioner (Appeals) set aside the enhanced value after examining the case file. There is no dispute that the Revenue is not bound by the invoice value and therefore, the case law relied upon by the DR has no relevancy on this issue. We have seen that the Commissioner (Appeals) after examining the files set ....