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2024 (8) TMI 1475 - AT - CustomsSeeking to quash the assessment of two Bills of Entry for imported fabric after accepting the enhanced value - HELD THAT - It has not been denied in the appeal memo that letters accepting the enhanced value were submitted by the appellant. It is therefore not open to the appellant after having accepted the enhanced value and after having cleared the goods after payment of differential customs value to challenge the enhancement. This is what was observed by the Tribunal in Hanuman Prasad Sons 2020 (12) TMI 1092 - CESTAT NEW DELHI and subsequently in M/s Century Metal Recycling Pvt. Ltd 2024 (9) TMI 170 - CESTAT NEW DELHI .
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