2005 (12) TMI 322

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..... dhwa, Member (J)]. When the matter is called neither appellant appeared nor is there any request for adjournment. Accordingly, we have heard learned Sh. S.M. Tata, SDR and have gone through the impugned order. 2. The dispute in the present appeal relates to valuation of the imported goods, which has been enhanced by the authorities below from US $ 800 PMT to US $ 890 PMT. The above enhance .....

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..... tion provision and cannot be upheld. Similarly, merely because the appellant paid the duty on the enhanced value without protest cannot be made the basis for upholding order of the lower authorities. The mere fact that appeal against assessment was filed is sufficient to hold that the assessee was not happy with the order of the lower authorities and have challenged the same by way of filing an ap .....

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