Appellant Cannot Contest Re-determined Value of Motorcycle Alloy Wheels After Accepting and Paying Duties and Penalties.

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....Valuation of import goods - Alloy Wheels of motorcycles - When the proprietor had admitted the re-determined value and also paid the differential duty with interest and penalty imposed by the competent authority, it is not open to the appellant to now contend, after goods have been cleared, that the market value could not have been re-determined - AT....