2019 (5) TMI 1872 - AT - Customs

Valuation of imported goods - polyester knitted fabrics - enhancement of value - only grievance of the Revenue is that the importer has accepted the enhanced price of the goods and as such it was not open to them to challenge the enhancement by way of filing the appeals - HELD THAT - The issue is no more res integra and stands settled by various decisions of the Tribunal. In the case of CC, DELHI VERSUS M/S MARUTI FABRIC IMPEX, M/S HANUMAN PRASAD SONS, M/S UNIEXEL POLYCHEM PVT. LTD., M/S AVS GLOBAL AND M/S GIRIK INTERNATIONAL PVT. LTD. 2016 (5) TMI 668 - CESTAT NEW DELHI where it was observed that acceptance of enhanced value by the assessee does not curtail his right to file an appeal against such assessment on enhanced value. Appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI rejected Revenue's appeals against the Commissioner's order setting aside the enhancement of the value of imported polyester knitted fabrics. The Tribunal held that the importer's acceptance of the enhanced price did not prevent them from challenging the enhancement through appeals. This decision aligns with previous Tribunal rulings.