2007 (12) TMI 37

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....ember (T)]. - 1.   Heard Shri S.N. Sinhamahapatra, learned Advocate for the Appellants. Nobody appeared on behalf of the Respondent Commissioner. The Appellants imported a consignment of 22 M.T. of L.D.P.E. Lupolene Grade Granules. They declared a price of US $ 570 PMT (CIF). The Customs Authorities had a doubt regarding the declared value and on the basis of contemporaneous prices, they....

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....the Appellants paid the duty under protest. However, we find that the Appellant letter dated 21-4-1999 clearly accepts the higher value of US $ 610 and that there is not a whisper of protest in the said letter. Admittedly the Appellants have also not followed the requirement of lodging a protest with the Customs Authorities nor any such protest has been registered by the Customs House. The learned....

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.... of M/s. Vikas Spinners v. C.C., Lucknow - 2001 (128) E.L.T. 143 (Tri.-Del.) m support of his arguments. We find that the said decision clearly holds that enhanced value once settled and duty having been paid accordingly without protest, importer is estopped from challenging the same subsequently. It also holds that enhanced value uncontested and voluntarily accepted, and accordingly payment of du....