TaxTMI 
TaxTMI 
2022 (10) TMI 1239
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.... of interim order No. I/6-12/2022 dated 04.05.2022", seeking review of our interim order No. 6-12/2022 dated 04.05.2022. By the said order we have referred the matter to Hon'ble President as per para 4.1 of the order stating as follows:- "4.1 Accordingly we refer this matter to Hon'ble President for considering making reference to Larger Bench of the Tribunal the following questions of law:- (i) Whether the enhanced value as accepted for early clearance or for any reason is equivalent to the declared value on the Bill of Entry. (ii) Whether such an acceptance of the enhanced value is binding on the importer in respect of the import made by him even if he is able to show that enhanced value does not specify the req....
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....on of a Larger Bench on account of divergent views expressed by the Tribunal in its order earlier. For this reason itself, this application should be dismissed. 3.1 The basic ground which the applicant/appellant stated in the application is that there is no evidence to show that the appellant herein has ever agreed to the assessed value. Accordingly the case of the applicant/appellant is distinguishable and should have been decided by the same Bench. 3.2 On perusal of the order-in-appeal we find that the Commissioner (Appeals) has in paras 15 onwards recorded the findings as follows:- "15. I have also relied upon the decision dated 20.10.2020 of CESTAT, New Delhi, Principal Bench, Customs Appeal no. 51601 of 2019,Appellant Co....
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....oms, Lucknow and Guardian Plasticote Ltd vs CC (Port) Kolkatta held that as the Appellant therein had expressly given consent to the value proposed by the Revenue and stated that it did not want any show cause notice or personal hearing, it was not necessary for the Revenue to establish the valuation any further as the consented value became the declared transaction value requiring no further investigation or justification. a. In Vikas Spinners, the Tribunal dealing with a similar situation, observed as under: "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 Represe....
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.... said decision clearly holds that enhanced value once settled and duty having been paid accordingly without protest importer is stopped from challenging the same subsequently. It also hold that enhanced value uncontested 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." c. In BNK Intrade (P) Ltd vs Commissioner of....
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....t the correct value." 19. Considering these facts and relying on the various judicial pronouncements as discussed above enhanced value once settled and duty having been paid accordingly without protest, importer is stopped from challenging the same subsequently. It also hold that enhanced value uncontested and voluntarily accepted and accordingly payment of duty made discharges the burden of the department to establish declared value to be incorrect. In view of the fact that the Appellant in this case have not established that they had lodged any protest and report, it clearly points to acceptance of the enhanced value by them. I am of the considerate view that once having accepted the value of the goods in writing it was not open ....