TMI Blog2017 (6) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... from contesting the same - appeals are allowed restoring the order passed by the original authority as per the Bills of Entry - decided in favor of appellant. - Appeal Nos. C/327 to 329/2006 - Final Order Nos. 41072-41074 / 2017 - Dated:- 21-6-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri A. Cletus, Addl. Commissioner (AR) for the Appellant None for the Respondent ORDER Per Bench Brief facts are that the respondents imported Betel nuts/ Arecanuts of second quality from Hong Kong at USD 800 per MT vide3 Bills of Entry. At the time of assessment, the department rejected the declared value and enhanced the same to USD 900 per MT. The assessment though being provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals are being of the year 2006, the same are taken up for disposal after hearing the learned AR as well as perusal of records. 4. The records as well as the impugned order reveal that a query had been raised with regard to the value and the importer had accepted the enhancement of value from USD 800 per MT to USD 900 per MT. However, the Commissioner (Appeals) has observed that merely because the respondents have agreed for the enhancement, it cannot be said that the declared value has to be rejected. The learned AR has relied upon the decision of the Tribunal in the case of Vikas Spinners Vs. Commissioner of Customs, Lucknow 2001 (128) ELT 143 (Tri. Del.), wherein it is held that when the importer has not contested the value and v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratio could be taken by them only if they had contested the loaded value at the time when it was done, but not now after having voluntarily accepted the correctness of loaded value of the goods as determined in the presence of their Representative/Special Attorney and paid the duty thereon accordingly. 5. We are indeed in agreement with the contentions raised by the department as well as the discussion in the above decision of the Tribunal in the case of Vikas Spinners (supra). 6. Following the same, we find merit in the contentions put forward by the department. In view thereof, the impugned order is set aside and the appeals are allowed restoring the order passed by the original authority as per the Bills of Entry. The appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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