2017 (6) TMI 989

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....Addl. Commissioner (AR) for the Appellant None for the Respondent ORDER Per Bench Brief facts are that the respondents imported Betel nuts/ Arecanuts of second quality from Hong Kong at USD 800 per MT vide3 Bills of Entry. At the time of assessment, the department rejected the declared value and enhanced the same to USD 900 per MT. The assessment though being provisional, the responden....

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....eply to the query that they were accepting the enhancement of value from USD 800 per MT to USD 900 per MT. Having done so, the respondents ought not to have filed appeal contesting the enhancement of value. Further, duty has been paid voluntarily without protest. The department had filed cross-objections raising this contention before the Commissioner (Appeals). But the respondent has not countere....

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....he learned AR has relied upon the decision of the Tribunal in the case of Vikas Spinners Vs. Commissioner of Customs, Lucknow 2001 (128) ELT 143 (Tri. Del.), wherein it is held that when the importer has not contested the value and voluntarily accepted the same by payment of duty, then he is estopped from contesting the same. The relevant paragraph is reproduced:- 7. In our view in the pr....

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....lly estopped from taking somersault and to deny the correctness of the same. There is nothing on record to suggest that the loaded value was accepted by them only for the purpose of clearance of the goods and that they reserved their right to challenge the same subsequently. They settled their duty liability once for all and paid the duty amount on the loaded value of the goods. The ratio of the l....