TMI Blog2007 (4) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... 79/2005 - Final Order Nos. 109-110/2007(PB) - Dated:- 2-4-2007 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2. The appellant is a regular importer of plastic sheets. It imported two consignments in April 2004. The purchase price was @ 600 $ per metric ton. The appellant sought assessment of the goods to customs duty at this transaction value; but custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny protest, and the delivery of the goods was taken. It is observed that the appellants, contrary to their contention in the appeals, accepted the enhanced price, paid the duty without any protest, and cleared the goods. Even after clearance, they did not register any protest with the adjudicating authority against the so called arbitrary and unjustified enhancement of the value. Having once ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the appellants having accepted the loaded value of the goods and paid duty without any protest or objection are estopped from denying the correctness of the same subsequently. In view of the discussions above, the impugned assessments finalized by the department in respect of aforesaid two Bills of Entry are valid and no interference is called for. Both the appeals are accordingly di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable values arbitrarily [Final Order Nos. 1329 to 1336/04-NB(A), dated 2-11-04 in Appeal Nos. C/566 to 572/04- NB-A and C/574/04-NB(A)]. 6. A perusal of the record shows that the enhancement of value has been done without indicating any reason whatsoever. This is contrary to the specific provisions for valuation as well as the judgment of the Hon'ble Supreme Court and this Tribunal [ Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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