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TMI Blog2017 (11) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant and Shri Tarun Kumar, ld. AR appearing for the Revenue, we find that the appellant filed two bills of entries for import of old and used machines with the declared FOB value as EURO 10000 per machine. At the time of clearance of the said machines, the Revenue obtained the opinion of one Chartered Engineer and loaded the value by relying upon his opinion. The appellant paid the duty on the enhanced value and cleared the goods. 3. Subsequently, they filed appeal against the said assessed bills of entries before Commissioner (Appeals). It was contended by the appellant that the said enhancement of the assessable value was in gross violation of principles of natural justice, inasmuch as they were not given any opportunity to put-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th and accuracy of declared value. The fact that the appellant cleared the goods on payment of enhanced value, further strengthened the doubt entertained by the Revenue. As regards the assessee s stand that no evidence or documents were shown by the Revenue so as to enhance the value, he observed that even the appellant could have asked for the grounds for doubting the truth and accuracy of the value declared by them. As they have not asked for such reasons, the Revenue was justified in not passing a speaking order. He also observed that inasmuch as, the appellant had paid duty on the higher assessable value and have cleared the goods, they cannot be now held to be aggrieved with the same and challenge the same before the higher authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanced value and clearance of the goods in urgency cannot preclude the assessee from challenging the assessed bill of entry on the sole ground that goods stand cleared at the enhanced value. Specific reference can be made to the Tribunal decision in the case of Commissioner of Customs vs. Ganesh Trading Company 2013 (297) ELT 75 (Tri. Del.). Similarly, in the case of Bayshore Glass Trading Pvt. Limited vs. CC, Kolkata 2002 (148) ELT 1243 (Tri. Kolkata), it was observed that rejection of appeal by Commissioner (Appeals) on the ground that the assessee cleared the goods on payment of duty as assessed without protest, cannot be appreciated. Filing of appeal by itself is a protest. 6. As regards the valuation issue, we note that the same has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e can also be made to the Tribunal decision in the case of Marque Enterprises vs. CC (Prev.) Amritsar 2015 (329) ELT 307 (Tri. Del.) wherein the enhanced value of second-hand machinery, based upon the Chartered Engineer report was set-aside by observing that the same cannot be relied upon for rejecting the declared transaction value of old/ used goods and there being no evidence of contemporaneous import of identical goods imported from same suppliers at higher price and the importer having paid any amount over and above the declared invoice value to foreign suppliers and in the absence of any allegation that importer and foreign were related parties, the enhancement was held as bad in law. It is seen that initially there was difference of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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