2022 (6) TMI 322

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.... the assessment of bills of entry before the Commissioner (Appeals). Accordingly, the appeals before the Commissioner (Appeals) were filed against the bills of entry whereas no speaking order was passed by the assessing authority. 2. The brief facts of the case are that the appellant filed bills of entry for clearances of material of aluminum scrap and declared the value as mentioned in invoices. The goods were examined and found as per declaration but assessing officer rejected the declared value and enhanced the same on the basis of guidelines issued under F. No. VAL/TECH/36/2016 (AL Scrap) dated 01.12.2016, issued by DGoV. The appellant explained to the assessing officer that their declared value are true transaction value being a neg....

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....rds the issue that, after acceptance by the assessee whether they have the right to challenge the assessment by filing appeal or not, the appellant have relied upon the following judgments:- (a) Chaudhary International vs. CC, Bombay - 1999 (109) ELT 371 (Tri.) (b) Dunlop India Ltd. & Madras Rubber Factory Ltd. vs. Union of India - 1983 (13) ELT 1566 (SC) (c) Union of India vs. Madhumilan Syntax Ltd. - 2006 (195) ELT 141 (SC) (d) CCE, Indore vs. Hingora Industries Ltd. - 2009 (237) ELT 318 (Tri.) (e) CC, New Delhi vs. Ganesh Trading Company reported in 2013 (297) ELT 75 (Tri.); (f) CC, Delhi vs. Maruti Fabrics - 2016 (343) ELT 963 (Tri.) (g) Mohan Textiles Mills vs. CCE & ST, Lu....

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....n (P) Ltd. - 2007 (214) ELT 3 (SC). (z) Century Metal Recycling Pvt. Ltd. & Anr. vs. UOI - 2019 (367) ELT 3 (SC) (za) CCE & ST Noida vs. Sanjeevani Non-Ferrous Trading (P) Ltd. - 2019 (365) ELT 3 (SC) (zb) BBM Impex Pvt. Ltd. vs. Comm. of Customs (Prev.) Delhi - 2021 (376) ELT 743 (Tri. Del.) 4. The Revenue also relied upon the decision which was cited by the learned Commissioner (Appeals) in his order and they have also relied upon the decision of the CESTAT's Principal Bench in the case of Commissioner of Customs vs. M/s. Hanuman Prasad & Sons - Order No. 51584-51619/2020 dated 20 October 2020. We find that on the issue that whether the assessee is entitled to challenge the assessment after giving acceptan....