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2014 (2) TMI 1202 - AT - CustomsValuation - Enhancement in value - Held that:- In the case of Ganesh Trading Co., reported in [2014 (1) TMI 64 - CESTAT NEW DELHI] this Tribunal has held that although Bill of Entry has been assessed and value has been enhanced and goods have been cleared on enhanced value without any protest, the importers cannot be precluded from challenging assessed bill of entry on the sole ground that goods cleared at enhanced value. Therefore, case relied upon by learned AR is not applicable to the facts of this case. In this case learned Commissioner (Appeals) himself has asked the basis of enhancement of value of the impugned goods which had been replied by the concerned Astt. Commissioner and gave reasons for enhancement. In these circumstances, we hold that enhancement has been done without any basis. Therefore, transaction value has been accepted. Impugned order is set aside. - Decided in favour of assessee.
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