2024 (8) TMI 1475

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....artment : Shri Rajesh Singh, Authorized Representative. ORDER JUSTICE DILIP GUPTA: Shiv Trading Company, Delhi [the appellant] has sought the quashing of that part of the order dated 19.04.2022 passed by the Commissioner Customs (Appeals) [the Commissioner (Appeals)] by which the two appeals filed by the appellant in regard to Bill of Entry No. 5319908 dated 05.09.2021 and Bill of Entry No. 5....

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....to be dismissed in view of the decision of the Tribunal in Commissioner of Customs, ICD Patparganj, Delhi vs. Hanuman Prasad & Sons. 5. It has not been denied in the appeal memo that letters accepting the enhanced value were submitted by the appellant. It is, therefore, not open to the appellant, after having accepted the enhanced value and after having cleared the goods after payment of differen....