TaxTMI 
TaxTMI 
2022 (2) TMI 368
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....port of "Old and used Digital Multifunctional Devices with standard Acc. And attachments". The goods were examined on first check basis and found to be as declared. The import of second hand old and used photocopy digital multifunctional is restricted as per para 2.31 of the Foreign Trade Policy and the same is importable only under a valid authorization which the appellant fails to produce. Doubts were also raised by the proper officer on account of significantly higher value at which identical or similar goods were imported as well as on account of misdeclaration of goods in parameter of quantity etc. in some bills of entry. Hence, it is proposed to redetermine to assessable value and the appellant gave his concurrence and accepted the va....
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....ns of the Ld. Counsel and submits that at the time of clearance of goods, the appellant has accepted the enhanced value by a written consent, therefore, at this stage, the appellant cannot take the shelter that value cannot be enhanced or enhanced arbitrarily. To support this contention, he relied on the decision of Commissioner of Customs Vs. Hanuman Prasad & Sons [MANU/CE/0151/2020]. 5. Heard the parties and considered the submissions. 6. The admitted fact is that the appellant has accepted the enhanced value at the time of clearance of goods, the said issue has been examined by this Tribunal in the case of Hanuman Prasad & Sons (Supra) wherein this Tribunal has observed as under: - 42. It has to be noted that the two importers, Hanum....