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2016 (5) TMI 668 - CESTAT NEW DELHI

2016 (5) TMI 668 - CESTAT NEW DELHI - 2016 (343) E.L.T. 963 (Tri. - Del.) - Whether an assessee can file an appeal against assessment made in the bills of entries, once he pays duty on the same and clears the goods, observed that acceptance of enhanced value proposed by the Department by an assessee does not preclude him from challenging the enhancement by way of appeal - Import of fabrics. - Held that:- provision of Section 17 does not preclude an assessee from filing an appeal against the .....

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d from filing appeal against the assessment order. The said Section would apply only in those cases where the assessee is not aggrieved by the enhancement and has accepted such enhancement in which case the Section requires that no reasoned order needs to be passed by the Proper Officer. The said section reflects upon the intention of the Legislature to avoid passing of the reasoned order and to unnecessary introduce litigation. As such, no merits found in the Revenue's stand that an importerís .....

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eals) has gone into detailed examination of the provisions of Section 14 as also the Customs Valuation [Determination of Value of Imported Goods] Rules, 2007. As rightly observed by him, for adopting the provision of Customs Valuation Rule, the transaction value is required to be rejected as incorrect value. There being no evidence to show that the importer has paid over and above than the transaction value, to the seller of the goods, there is virtually no reasons to reject the transaction valu .....

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d Representative (DR) For the Respondent : Shri R.K. Hasija, Advocate And Shri Prem Ranjan, Advocate ORDER PER. ARCHANA WADHWA :- Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeals. All the appeals are being disposed of by a common order. 2. As per facts on record, the respondents imported fabrics and filed bills of entries declaring the transaction value as the assessable value in terms of the provisions of Section 14 of Customs Act. The bills .....

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m from challenging the enhancement by way of appeal. As regards enhancement of assessable value, he observed that no reasons stand given by the Revenue for such an enhancement. There is no rejection of the transaction value and in such a scenario, the transaction value has to be adopted as the assessable value. He also observed that though no reasons stand reflected in the Revenue s assessment but the same seems to have been done on the basis of a DRI Alert dated 09/5/2011. He observed that such .....

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rms of the provisions of Section 17 (1) of the Customs Act, 1962, once an importer accepts the value adopted by the Revenue, he cannot be held to be aggrieved with the same and it was not open to the importer to challenge the same by way of filing appeal. Secondly, the Revenues contention is that DRI Circular, which stands issued after considering the value of the goods on which they should be imported on the basis of detailed investigation, should have been adopted. 5. As regards the first obj .....

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case of Marque Enterprises vs. CC (Preventive), Amritsar reported as 2015 (329) E.L.T. 307 (Tri. - Del.), wherein it was held that in case of clearance of goods by the importer on the enhanced value so as to avoid detention and demurrage charges, the subsequent challenge of enhancement before the higher appellate forum amounts to the effect that such enhanced value was not accepted by the assessee and they cannot be stopped from contesting the same. It is a common case for the importers that on .....

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