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2015 (11) TMI 203 - AT - CustomsValuation of goods - Enhance of value - No SCN issued - Violation of principle of natural justice - Held that:- Revaluation was done based upon the NIDB data and was in no way arbitrary or unreasonable. - Duty was paid at the enhanced value without protest. This shows that the appellant s contention that they did not accept the revised transaction value is obviously untenable. By consenting to enhancement of value and thereby voluntarily forgoing the requirement for a show cause notice, the appellant made it unnecessary for Revenue to establish the valuation any further as the accepted value in effect becomes it declared transaction value requiring no further investigation or justification. In such a situation the judgement in the case of Eicher Tractors Ltd. (2000 (11) TMI 139 - SUPREME COURT OF INDIA) is of no help to the appellant. To allow the appellant to contest the accepted value is to put Revenue in an impossible situation when the goods are no longer available for inspection and Revenue rightly did not proceed further collect and compile all the evidences/basis into a show cause notice, more so because had Revenue insisted upon issuing a show cause notice, in spite of the appellant having consented to the enhanced value and requested for no show cause notice it could/would have invited allegation of harassment and delay in clearance of goods. When the show cause notice is foregone and the valuation is consented, the violation of principles of natural Justice cannot be alleged. - No merit in appeal - Decided against assessee.
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