2015 (11) TMI 203

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....9 of the Customs Valuation (Determination of Prices of Imported Goods), Rules, 2007. 2. The appellant has contended that : (a) The transaction value has to be accepted and the loading has been done arbitrarily, (b) No grounds have been given for rejecting the transaction value. It cited the judgement in the case of Eicher tractors Ltd Vs. CC Mumbai - 2000 (122) ELT 321 (SC), (c) The NIDB data was never disclosed to it, (d) The value was not accepted by the appellant and the onus to establish that the transaction value is not acceptable is on Revenue 3. Ld. DR on the other hand stated that the appellant had accepted the proposed enhancement in writing and the duty was paid without any protest and the....

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....violation of principles of natural Justice cannot be alleged. In these circumstances, alternatively also, allowing the challenge to the valuation would be of no avail as with the goods not being available and valuation earlier having been consented, the onus will be on the appellant to establish that the re-valuation as per its consent suffered from fatal infirmity and such onus cannot be discharged at this stage because valuation of such goods (like scrap) requires their physical inspection unlike valuation of standard goods like, say, gold bar.  Further we find that revaluation was done based upon the NIDB data and was in no way arbitrary or unreasonable. "5. We find that the CESTAT s judgement in the case of Vikas Spinners ....

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....nly if they had contested the loaded value at the time when it was done, but not now after having voluntarily accepted the correctness of loaded value of the goods as determined in the presence of their Representative/Special Attorney and paid the duty thereon accordingly. (emphasis added) Similarly, in the case of Guardian Plasticote Ltd. Vs. CC (Port), Kolkotta [2008 (223) ELT 605 (Tri.  Kol.)] CESTAT has held as under:- "4. The learned Advocate also cites the decision of the Tribunal in the case of M/s. Vikas Spinners v. C.C., Lucknow - 2001 (128) E.L.T. 143 (Tri.-Del.) in support of his arguments. We find that the said decision clearly holds that enhanced value once settled and duty having been paid accordingly wi....