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2017 (6) TMI 989 - CESTAT CHENNAIValuation of imported goods - Betel nuts/ Arecanuts of second quality - enhancement of value from USD 800 per MT to USD 900 per MT - the Commissioner (Appeals) has observed that merely because the respondents have agreed for the enhancement, it cannot be said that the declared value has to be rejected - Held that: - the decision of the Tribunal in the case of Vikas Spinners Vs. Commissioner of Customs, Lucknow [2000 (11) TMI 196 - CEGAT, COURT NO. IV, NEW DELHI], relied upon, wherein it is held that when the importer has not contested the value and voluntarily accepted the same by payment of duty, then he is estopped from contesting the same - appeals are allowed restoring the order passed by the original authority as per the Bills of Entry - decided in favor of appellant.
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