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2007 (12) TMI 37 - CESTAT, KOLKATA
Enhanced value once settled & duty having been paid accordingly without protest, importer cannot challenge the same subsequently. - Appellants haven’t established that they had lodged any protest & on the contrary their letter dated 21-4-1999 clearly points to acceptance of the enhanced value - noting on the back of the B/E as ‘duty paid under protest’ was not proved made before the payment of duty & clearance of the goods – B/E not countersigned by any customs official – refund admissible