2016 (5) TMI 668

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....y Commissioner (Appeals) Revenue has filed the present appeals. All the appeals are being disposed of by a common order. 2. As per facts on record, the respondents imported fabrics and filed bills of entries declaring the transaction value as the assessable value in terms of the provisions of Section 14 of Customs Act. The bills of entries were assessed by the Proper Officer by enhancing the declared assessable value. The respondents cleared the goods on payment of duty on the enhancement. 3. The Appellate Authority took into consideration various facts including the issue as to whether an assessee can file an appeal against assessment made in the bills of entries, once he pays duty on the same and clears the goods, observed that acce....

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....on the basis of detailed investigation, should have been adopted. 5. As regards the first objection, we find that the provision of Section 17 does not preclude an assessee from filing an appeal against the enhancement. The issue is no more res-integra and stands settled by various decisions. In the case of Digitech Photocopier vs. CC, Mumbai reported as 2009 (233) E.L.T. 425 (Tri. - Del.) it was held that forced acceptance of enhanced value when goods under detention does not debar importer to challenge such value. Reference can also made to the majority decision of the Tribunal in the case of Marque Enterprises vs. CC (Preventive), Amritsar reported as 2015 (329) E.L.T. 307 (Tri. - Del.), wherein it was held that in case of clearance of....