2008 (3) TMI 273

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....adjudication made in accordance with the prayer for redetermination of value of the said goods. 2. The appellant imported old and used colour monitor. Customs Authorities finding value of such imported goods disclosed in the bill of entries and connected invoice not being competitive, directed for re-determination of value thereof by a Chartered Engineer. By letter dated 8-3-04, the Appellant accorded its free consent to the proposal and also conveyed that it forgoes right to service of S.C.N. as well as did not intend to participate in adjudication process. Also it consented for no service of order of adjudication. By that letter, the appellant also agreed for enhancement of value of the imported goods. Consequent on such communication,....

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....n there was clear consent given by appellant for determination of the value of the imported goods and also waived right to be heard in person, the Appellant does not have any grievance at this stage after adjudication. Furthermore, the Appellant opted not to receive S.C.N. which is clear from its letter dated 8-3-04. Entire conduct of the Appellant shows that the appellant had a pre-meditated mind to litigate by dilatory tactice and has mala fide intention to challenge the order on mere technicalities and on pulpable grounds. The appellant having accorded free consent for valuation and enhancement of value, that clearly establishes that value of the goods imported were mis-declaration by way of under-valuation. Therefore, the appeal should ....