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2018 (5) TMI 166 - AT - CustomsValuation - imported Heavy Melting Scrap - enhancement of value on the basis of DoV data of similar goods - whether clearances of goods by paying customs duty on the higher enhanced assessable value, precludes the assessee from challenging the same before the higher appellate forum? - Held that: - as the goods imported by the appellant were required in the assessee’s factory, the same were cleared by them on payment of the duty on enhanced value and this fact by itself cannot be adopted as a ground for resolving the disputed issue of valuation. The fact that the assessed bills of entries were challenged by the appellant before Commissioner (Appeals), by way of filing appeals, is itself indicative of the fact that the appellants were not satisfied with such enhancement and have exercised their right of appeal provided under the statute - payment of duty at the enhanced value and clearance of the goods in urgency cannot preclude the assessee from challenging the assessed bill of entry on the sole ground that goods stand cleared at the enhanced value. Enhancement of value without first rejecting the transaction value - Whether in view of the mis-declaration of the goods impacting the rate of duty and the value of the goods, the order of the Ld. Commissioner (Appeals) should be upheld and appellants’ appeal dismissed in Appeal No.C/60002/2016, C/60003/2016 and C/60006/2016, as held by Member (Technical) - difference of opinion - majority order. Held that: - in Appeal nos. C/60002/2016 and C/60006/2016, the transaction value has not been rejected by Revenue, therefore, in those two appeals, I agree with the view expressed by Member (Judicial). In sofaras the Appeal No. C/60003/2016 is concerned, I find that the appellant had given consent for enhancement of value, therefore, I agree with the view expressed by Brother Member (Technical) - all the appeals except appeal No. C/60003/2016 are allowed and the said appeal no. C/60003 of 2016 is rejected.
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