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M/s. Grand Metal Industries Pvt. Ltd. Versus C.C., Amritsar

2015 (10) TMI 271 - CESTAT NEW DELHI

Enhancement of value as per DOV alert – Consent given by CHA – Appellant imported aluminium scrap and filed four Bills of Entry AO assessed Bills of Entries by enhancing value on basis of DOV alert and appellant agreed for same and paid duty at enhanced value without any protest/objection – Subsequently, appellant filed appeals before Commissioner (Appeals), who taking note of fact that enhancement of value was done with consent of appellant rejected its appeals – Held that:- It has been clearly .....

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value of goods and paid duty accordingly thereon without any protest or objection they are legally estopped from taking somersault and to deny correctness of same, they settled their duty liability once for all and paid duty amount on loaded value of goods – In light of analysis, no merit in appeals and therefore same are dismissed – Decided against Assesse. - Appeal Nos. C/196-197/2010-CU[DB] - Final Order Nos. 52569-52570/2015 - Dated:- 17-8-2015 - G. Raghuram, President And Mr. R. K. Singh, .....

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) 1. 137718, dated 06.02.2009 2,43,173.00 2. 137719, dated 06.02.2009 2,87,067.00 3. 137720, dated 06.02.2009 2,75,968.00 4. 137980, dated 11.02.2009 2,75,857.00 The Assessing Officer/Asst. Commissioner of Customs assessed the Bills of Entries by enhancing the value on the basis of DOV alert and the appellant agreed for the same and paid duty at enhanced value without any protest/objection. Subsequently, the appellant filed appeals before the Commissioner (Appeals), who taking note of the fact t .....

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does not take away the right to appeal provided under the Act. (v) There is no estoppel in law against the authority in taxation matter and that the importer can challenge the enhancement of value although imported had consented at the time of clearance. It cited the judgements in the cases of Dunlop India Ltd. Vs. Union of India [1983 (13) ELT 1566 (SC)] and CC, New Delhi Vs. D.M. International [2013 (297) ELT 0450 (Tri.-Del.)]. 3. The ld. Departmental Representative contended that the appella .....

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t extinguished because of that needs to be analysed. CHA is an agent of the appellant and therefore its action was binding on the appellant. Further, it cannot be the contention of the appellant that it was not aware that the CHA had given the consent for enhancement of value because, the duty was paid on the enhanced value without any protest and it cannot be tenably argued that it was done without its knowledge and consent. By consenting to enhancement of value and thereby voluntarily foregoin .....

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Cause Notice as doing so, in spite of the appellant having consented to the enhancement of value and requested for no Show Cause Notice, could/would have invited allegation of harassment and delay in clearance of goods. When Show Cause Notice is expressly foregone and the valuation is consented, the violation of principles of natural justice cannot be alleged. The judgement in the case of Dunlop India Ltd. Vs. Union of India (supra) cited by the appellant was with regard to classification of goo .....

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circumstance to re-determine the classification; for example, if determination of classification requires the physical presence of the goods and if the goods were not available, re-classification cannot be done and hence refund would not be granted. Similarly, in the present case, while value can be challenged but such a challenge would be of no avail as with the goods not being available and valuation earlier having been consented, the onus will be on the appellant to establish that the valuat .....

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s. CC, Lucknow [2001 (128) 143 (TRI Del],CESTAT, dealing with a similar situation, held as under:- 7.In our view in? the present appeal, the question of loading of the value of the goods cannot at all be legally agitated by the appellants. Admittedly, the price of the imported goods declared by them was US $ 0.40 per Kg. but the same was not accepted and loaded to US $ 0.50 per Kg. This loading in the value was done in consultation with Shri Gautam Sinha, the Representative and Special Attorney .....

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me. There is nothing on record to suggest that the loaded value was accepted by them only for the purpose of clearance of the goods and that they reserved their right to challenge the same subsequently. They settled their duty liability once for all and paid the duty amount on the loaded value of the goods. The ratio of the law laid down by the Apex Court in Sounds N. Images, (supra) is not at all attracted to the case of the appellants. The benefit of this ratio could be taken by them only if t .....

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