2005 (12) TMI 373

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..... for the Respondent. [Order per : C.N.B. Nair, Member (T)]. Heard both sides and perused the record. The grievance of the appellant is that the consignment of PVC flooring imported from U.K. has been assessed after loading the import value. The declared value of the consignment was about Rs. Two lakhs. The consignment was assessed at the enhanced value of Rs. 6.4 lakhs. 2. A perusal of .....

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..... ssment, he would not have filed appeal. The clearance of a consignment to avoid collateral losses in the nature of higher demurrage cannot be held against the assessee and his right to challenge an incorrect valuation denied. 3. As already pointed out, since the enhancement of value was not justified, the impugned order is required to be set aside and appeal allowed. We do so. With consequential .....

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