2024 (9) TMI 1868

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....Member (Judicial), Mr. Ramesh Nair And Hon'ble Member (Technical), Mr. Raju For the Appellant : Shri Deepak Kumar, Consultant For the Respondent : Shri Prashant Tripathi, Superintendent (AR) ORDER RAMESH NAIR: These appeals filed by the appellant against various bills of entry assessed by enhancing the value as per DGOV Circular and on the consent of the appellant for enhancemen....

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.... the order No. A/11030-11080/2020 dated 01.06.2020 wherein it was held that even though there is a consent given by the assessee the assessment order can be challenged. Therefore, the appeal is maintainable before the Commissioner (Appeals) and the same ought to have been decided on merit. The enhancement of the value on the basis DGOV Circular has been rejected in various judgments. 2.1 As reg....

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.... both the sides and perused the records. We find that in these matters whether the value enhanced is correct or otherwise has not been gone into as the entire issue was revolved around the concent given by the appellant, on that basis the value was enhanced on the basis of DGOV circular. We find that the price in any case cannot be enhanced merely on the basis of DGOV circular unless until some st....

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....dicating Authority has not considered the facts properly. As regard the submission of the appellant that the entire consignment cannot be put to confiscation on the ground that some part of the material was mis-declared as scrap instead of Aluminum foils. In this regard firstly, the dispute of classification itself is debatable which needs to be re-appreciated. Secondly, since the entire goods is ....