2008 (6) TMI 525

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..... t. [Order per : S.S. Kang, Vice-President]. - Common issue is involved therefore, the appeals are taken up together. The respondent made import of rejected stock lot of Polyster Knitted Fabric in different colours and stock lot of Polyster Knitted Fabric. The value declared by the respondent was enhanced by the Revenue at the time of assessment of bill of entry. The present respondents filed ap .....

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..... r is estopped from challenging the same. 3. The respondent relied upon the decision of the Hon'ble Supreme Court in the case of Dunlop India Ltd. & Madras Rubber Factory Ltd. v. UOI & Others reported in 1983 (13) E.L.T. 1566 to submit that there is no estoppel in law against a party in taxation matters to challenge the assessment order. The respondent also submitted that goods imported by th .....

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..... importer is estopped from challenging the order of assessment. The data now produced by the Revenue is in respect of import of polyster knitted fabric whereas goods in question are rejected stock lot of polyster knitted fabric. As the data now produced is not in respect of same or similar goods hence we find no merit in these appeals, the same are dismissed. (Order dictated in the open Court)

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