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2012 (11) TMI 694 - CESTAT, NEW DELHIClearance of unbranded carbide dies declaring the value based upon the invoices raised by the supplier, which was based on contract price - assessing authority did not agree with the declared value and enhanced the same – Held that:- Merely because the importer has cleared. The goods at enhanced value to save the demurrage charges or otherwise, by itself, does not mean that the importer is consenting to enhance the value. It is right of the importer to contest the enhancement and fact of clearance of goods, cannot preclude the importer from exercising the right of appeal - Assessing authority has not passed a speaking order giving reasons for rejection of the declared price, he set aside the assessment order - matter remanded to the original adjudicating authority
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