TMI Blog2008 (6) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... f import of polyster knitted fabric whereas goods in question are rejected stock lot of polyster knitted fabric. As the data now produced is not in respect of same or similar goods hence we find no merit in these appeals, the same are dismissed - C/403-404/2005 - C/234-235/2008-(PB) - Dated:- 30-6-2008 - S/Shri S.S. Kang, Rakesh Kumar, JJ. REPRESENTED BY : Shri B.K. Singh, DR, for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly without any protest, hence the Commissioner (Appeals) wrongly entertained their appeal. The Revenue also submitted that as per NIDB data, the goods are being imported at higher value by other importers. The revenue also relied upon the decision of the Tribunal in the case of Vikas Spinners v. CC, Lucknow reported in 2001 (128) E.L.T. 143 to submit that once loaded value is accepted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no estoppel in law against a party in taxation matters or challenging the assessment order. The Hon ble Supreme Court particularly said that importer in order to clear the goods from customs may have accepted the valuation in accordance with the wishes of the authorities. We find that the ratio of the Hon ble Supreme Court is fully applicable to the facts of the present case, therefore, we find n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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