2014 (2) TMI 1202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri Rakesh Puri, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the Commissioner (Appeals) has confirmed the enhancement of valuation done by the Adjudicating Authority. 2. Brief facts of the case are that the appellant imported one consignment of sports goods namely, badminton sets with craft declaring value @ U.S.$ 0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s that the enhancement of value of the impugned goods is without any basis. Therefore, impugned order be set aside. 4. On the other hand, learned AR strongly opposed the contention of the learned Counsel submitting that once the appellant has accepted the assessed value and paid the duty without protest they cannot challenge the same as held by this Tribunal in the case of Vikas Spinners, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able value could not be ascertained for records. However, as per practice the value is generally enhanced on the basis of NIDB data. No hard copy of NIDB data is placed in the file.'' 7. Further, in the case of Ganesh Trading Co., reported in 2013 (297) E.L.T. 75 (Tri.-Delhi) this Tribunal has held that although Bill of Entry has been assessed and value has been enhanced and goods have bee....