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2023 (12) TMI 15 - AT - CustomsValuation of imported goods - Aluminium Scrap - rejection of transaction value - procedure contemplated under Rule 12 of the valuation rules not followed - Commissioner of Customs (Appeals), while allowing the appeal of the importer, set aside the re-assessment of goods at enhanced value and restored the self-assessment at the declared value - HELD THAT:- On identical facts, this Tribunal in the case of COMMISSIONER OF CUSTOMS DELHI VERSUS M/S HANUMAN PRASAD & SONS [2020 (12) TMI 1092 - CESTAT NEW DELHI] has examined the provisions relating to valuation as prescribed in the Customs Act, 1962 and the Customs Valuation Rules, 2007 and after examining the same, the Tribunal has come to the conclusion that when the importer has voluntarily accepted the enhanced value without any protest then in that case it is not incumbent upon the department to pass a speaking order. In the case of CC (IMPORT) , ICD, TKD, NEW DELHI VERSUS M/S SODAGAR KNITWEAR [2018 (5) TMI 686 - CESTAT NEW DELHI] where the Tribunal has held that once the importer voluntary accepted the enhancement then he is precluded from challenging the same. This judgement of the Tribunal has been upheld by the Hon’ble Apex Court in SODAGAR KNITWEAR VERSUS COMMISSIONER [2018 (8) TMI 1777 - SC ORDER] wherein the Hon’ble Apex Court has held that “we do not find any infirmity in the order passed by the CESTAT, the appeal is dismissed.” The impugned order is not sustainable in law - Appeal allowed.
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