2023 (5) TMI 307

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....ina and declared the transaction value as USD 0.82 Per Square Meter. The said declared transaction value was rejected. Assessment value was done USD 0.86 as Per Square Meter. 2.1 The Assessing officer raised query that value appears at lower side as compared to the NIDB data of similar imports at other ports and also contemporaneous import at the same port. The appellant in response to the said query replied as under: "Value declared as per transaction price u/s 14 (1) of Customs Act 1962. You may load the value as per CVR 2007 on the basis of contemporaneous import of identical / similar goods at your port. We agree to assess the value as per group practice to save from demurrage and detention charges" 2.2 The va....

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.... following has been observed: "73. Ld. Counsel has pleaded vehemently that right of appeal is a substantive right which cannot be taken away by consent. It is required to be remembered in this connection that it is not a natural right, but one conferred by a statute; it is not an absolute right but one which is available subject to fulfillment of conditions laid down in the statute and one of the conditions in the Customs Act (Section 1294) is that the person desirous of appealing must be an aggrieved person and as we have seen above once a person become a party to a consent and the order is passed on that basis he could not claim himself to be an aggrieved person anymore." 2.5 He also relied on the decision of Tribunal in....

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....ted to waive SCN or personal hearing than it is not necessary for revenue to establish the value any further. Reliance is also been placed on the decision of Tribunal in the case of M/s. Vikas Spinners reported at 2001 (128) ELT 143 (Tri.-Del.),wherein following has been observed: "In our view in the present appeal, the question of loading of the value of the goods cannot at all be legally agitated by the appellants. This loading in the value was done in consultation with Shri Gautam Sinha, the Representative and Special Attorney of the appellants who even signed an affirmation accepting the loaded value of the goods on the back of the Bill of Entry dated 07.05.1999 having once accepted the loaded value of the goods and paid duty a....

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....d and voluntarily accepted, and accordingly payment of duty made discharges the burden the department to establish declared value to be incorrect. In view of the fact that the Appellants in this case have not established that they had loaded any protest and as per systems report clearly points to acceptance of the enhanced value by them, the cited decision advances the cause of the department rather than that of the Appellants contrary to the claim by the learned Counsel." 2.7 In the instant case, we notice that the appellant has replied to the query of the Assessing officer in following terms: "Value declared as per transaction price u/s 14 (1) of Customs Act 1962. You may load the value as per CVR 2007 on the basis of co....