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2022 (11) TMI 762 - AT - CustomsValuation of imported goods - polished marble slab - mis-declaration of goods for evasion of duty of customs - rejection of declared value post the 100% examination of the consignment imported by the appellant - rule 12 of the Valuation Rules - HELD THAT:- No doubt in terms of Rule 3 of Customs Valuation (Determination of Value of Imported Goods), Rules, 2007 (hereinafter called as the Valuation Rules) read with Section 14 of Customs Act, 1962, it is the transaction value of such goods i.e. the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation or, as the case may be, for export from India for delivery at the time and place of exportation, where the buyer and seller of the goods are not related and price is the sole consideration for the same, which has to be accepted. Reverting to the facts of the case, there is appellant’s own letter dated 13.06.2017 acknowledging that the shipment was imported while declaring the shipment of polished marble slabs (CTH) 68022190. There is sufficient acceptance that on 100% second time check by the competent officers that instead 1202.5 Sq. Mtr. of polished marble slabs only 140 Sq. Mtr. of polished marble slabs were found in the shipment. In addition, there were found granite slabs of 1470 Sq. Mtr. approx. quantity, which were not declared in the Bill of Entry - Apparently and admittedly no protest was raised by the appellant. A speaking order was passed by the officer on 07-07-2017 based on the examination report and the explanation by the appellant. In the another decision of this Tribunal in the case of VIKAS SPINNERS VERSUS COMMISSIONER OF CUSTOMS, LUCKNOW [2000 (11) TMI 196 - CEGAT, COURT NO. IV, NEW DELHI], it was held clearly that the enhanced value once settled and duty having been paid accordingly without protest, importer is estopped from challenging the same subsequently. It also holds that enhanced value uncontested and voluntarily accepted, and accordingly payment of duty made discharges the burden of the department to establish declared value to be incorrect. There are no infirmity in the order under challenge. As a result, the order of Commissioner (Appeals) is hereby upheld - appeal dismissed.
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