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2020 (6) TMI 735 - AT - CustomsValuation of imported goods - Aluminium Scrap - rejection of declared value - appeals rejected on the ground that the appellant have given a consent letter accepting the enhanced value of the Assessing Authority, therefore, the appellant is not a aggrieved party - HELD THAT:- The Assessing Authority reassessed the Bill of Entries by enhancing the value not on the basis of any material evidence which show that the appellant have misdeclared the value even no Contemporaneous Import Data was relied upon. The sole reason for enhancement of the value is on the basis of DGOV Guideline vide letter dated 15.11.2018. Therefore, the Adjudicating Authority has not followed the principle laid down under the Custom Valuation Rules and without application of mind straightway enhanced the value only on the basis of DGOV guildeline. In the present case, no such exercise was carried out, Obviously for the reason that the enhancement of value on the basis of the DGOV guideline. In Absolutely identical case of the appellant themselves this tribunal has allowed the appeal in - M/S SUNLAND METAL RECYCLING INDUSTRIES AND OTHERS VERSUS C.C. -KANDLA [2019 (10) TMI 113 - CESTAT AHMEDABAD]. In the said case also the value was enhanced on the basis of same DGOV guideline and the tribunal has categorically rejected such methodology of the valuation and allowed the appeals filed by the appellant by passing detailed order. Thus, the issue of method of enhancement of the valuation is as per the DGOV Circular which has been rejected by this tribunal. The present case is not different from the case on which the above order was passed. The only difference is the period. These imports were made subsequent to the imports made in earlier order dated 01.10.2019 therefore, the ratio of the above decision of this tribunal is squarely applicable in the present case. The enhancement of the value is absolutely incorrect, arbitrary and without application of mind. The issue on which the Learned Commissioner (Appeals) rejected the appeal that once the appellant have accepted the enhancement of the value at the time of reassessment of the Bill of Entry they are not falling under the category of aggrieved person in terms of Section 128 (1) of Customs Act, 1962 - Considering the fact that the appellant had given the consent letter before the assessing authority, the enhancement of the value was rejected. The enhancement of the value is not legal and proper hence, is rejected - Appeal allowed - decided in favor of appellant.
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