2026 (5) TMI 1180

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....ri Sagar Rohatgi, Advocate For the Department : Shri Mukesh Kumar Shukla, authorized Representative ORDER JUSTICE DILIP GUPTA : M/s Mahabal Impex has filed this appeal to assail the order dated December 01, 2021 passed by the Commissioner of Customs (Appeals) by which the appeal filed by the appellant against the assessment order at enhanced value for the Bill of Entry dated November 1....

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....S $ 2.30 per kg. The Commissioner (Appeals) also noted that the appellant had not lodged any protest with the department regarding payment of the enhanced value nor the appellant had brought on record any correspondence to show that the appellant had challenged the enhancement of value with the assessing officer. The Commissioner (Appeals), therefore, dismissed the appeal. 4. Shri Sagar Rohatgi....

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.... had submitted the Bill of Entry dated November 13, 2018 declaring the value of the goods as US$ 1.40 per kg, but as the proper officer had reason to doubt the correctness of the value declared by the appellant, he proposed to enhance the value to US$ 2.30 per kg. and when this was brought to the notice of the appellant, he submitted a letter categorically admitting the enhanced value and also pai....

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....ears that the appellant submitted a letter consenting to the re-determination of the value in accordance with what was proposed by the proper officer. The Delhi High Court also noticed that there were communications addressed to the proper officer in which the importer while consenting to the proposed re-assessment had also conveyed readiness to pay the customs duty at the enhanced value as sugges....