2005 (12) TMI 161

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..... s are directed against the enhancement of assessable value while subjecting imported consignments to duty. The following table brings out the enhancement carried out : Sl. No. Bill of Entry Date Description of Goods Quantity Declared value Assessed value 1. 313047 9-12-99 HDPE Resin/Granules - HMA 0161J Injection Moulding .....

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..... on; but the request was not acceded to. The Commissioner (Appeals) did not accept this submission for want of proof about filing of such request. He also did not consider whether enhancement of value was justified. He rejected the appeal noting that once an importer clears goods after payment of duty based on the enhanced value, he cannot contest the assessment in appeal. The present appeals have .....

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..... has no relevance to filing an appeal challenging the assessment. Therefore, the Commissioner was not right in rejecting the appeal on that ground. The enhancement of value also does not appear to be on sound basis. If at all, the only basis for the enhancement is the prices noted in a publication [PLATT]. It is well settled that such prices cannot override transaction values for the purpose of cu .....

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