2021 (3) TMI 415

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.....K Bhashkar, Superintendent (AR) for the Respondent ORDER This appeal was filed against the order of Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal on the ground that as regard enhancement of the custom value of the imported goods, the appellant has given their consent to enhance the value to US $ 0.86. Therefore, the Learned Commissioner (Appeals) has not ....

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....refore, in principle the value declared by the appellant has been accepted by the department. He further submits that for the clearance of the goods only, giving the consent for enhancement of the value, the assessee cannot be deprived of challenging the valuation as held in the following judgments. • SIGMA POWER PRODUCTS PVT. LTD Vs. CC (Port)-2017 (350) E.L.T 510 (Cal) â€....

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....and perused the records. We find that though the appellant, at the time of clearance of the goods, given consent for the enhancement of the value, however at the same time they have protested the enhancement by requesting for speaking order vide letter dated 14.05.2019 and a reminder letter dated 27.05.2019. Thereafter, the assessing authority i.e Deputy Commissioner of customs passed a speaking o....