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2015 (10) TMI 271 - AT - CustomsEnhancement of value as per DOV alert – Consent given by CHA – Appellant imported aluminium scrap and filed four Bills of Entry AO assessed Bills of Entries by enhancing value on basis of DOV alert and appellant agreed for same and paid duty at enhanced value without any protest/objection – Subsequently, appellant filed appeals before Commissioner (Appeals), who taking note of fact that enhancement of value was done with consent of appellant rejected its appeals – Held that:- It has been clearly recorded by Commissioner (Appeals) that appellant agreed to loading and had categorically stated on body of invoice that they have no objection if value is loaded as per DOV alert – Appellant’s argument that consent by CHA cannot be taken to be its consent is not maintainable as CHA is agent of appellant and therefore its action was binding on appellant – Tribunal in case of Vikas Spinners Vs. CC, Lucknow [2000 (11) TMI 196 - CEGAT, COURT NO. IV, NEW DELHI] held that having once accepted loaded value of goods and paid duty accordingly thereon without any protest or objection they are legally estopped from taking somersault and to deny correctness of same, they settled their duty liability once for all and paid duty amount on loaded value of goods – In light of analysis, no merit in appeals and therefore same are dismissed – Decided against Assesse.
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