2026 (6) TMI 458

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....K. Anpazhakan Member (Technical) For the Appellant : Shri Prem Ranjan Kumar, Advocate For the Respondent : Shri Girijesh Kumar, Authorized Representative ORDER ASHOK JINDAL : Both the appeals are having a common issue, therefore, both are disposed of by a common order. 2. The facts of the case are that the appellant are engaged in the business of import and trading in various typ....

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....ioner of Customs, ICD Patparganj, Delhi vs. M/s Hanuman Prasad & Sons vide Final Order No. 51584-51619/2020 dated 20.10.2020, this Tribunal held that if the enhanced value has been accepted by the appellant, no appeal shall lie against the order. Therefore, the appellant are in appeals before us. 3. Today, when the matter was called, learned counsel for the appellant submits that the decision o....

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....t the learned Commissioner (Appeals) has held that as the appellant has accepted the enhanced price of the imported goods, therefore, they have no right the challenge the same but the Hon'ble High Court of Delhi in the case of M/s Hanuman Prasad & Sons (supra) held that the appellant is having every right to challenge the assessment of Bills of Entry which has been done on the basis of enhancement....