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2018 (3) TMI 202 - AT - CustomsValuation - enhancement of value - 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: - in the case of Bayshore Glass Trading Pvt. Limited Vs. CC, Kolkata [2002 (7) TMI 161 - CEGAT, KOLKATA], it was observed that rejection of appeal by Commissioner (Appeals) on the ground that assessee cleared the goods on payment of duty as assessed without protest, cannot be appreciated. Filing of appeal by itself is a protest. Valuation - the same stand enhanced, without first rejecting the transaction value - It has been held in number of decisions that enhancement of value cannot be done on the basis of DOV data etc. without first rejecting the transaction value or without adducing any evidence of contemporaneous imports. Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to refer the matter to the third member to resolve the following issues:- 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). Matter referred to Third Member.
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