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TMI Blog2015 (10) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... on if value is loaded as per DOV alert – Appellant’s argument that consent by CHA cannot be taken to be its consent is not maintainable as CHA is agent of appellant and therefore its action was binding on appellant – Tribunal in case of Vikas Spinners Vs. CC, Lucknow [2000 (11) TMI 196 - CEGAT, COURT NO. IV, NEW DELHI] held that having once accepted loaded value of goods and paid duty accordingly thereon without any protest or objection they are legally estopped from taking somersault and to deny correctness of same, they settled their duty liability once for all and paid duty amount on loaded value of goods – In light of analysis, no merit in appeals and therefore same are dismissed – Decided against Assesse. - Appeal Nos. C/196-197/2010- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed its appeals. 2. The appellant has contended that (i) the document relied upon by the Commissioner (Appeals) were not adduced before it, (ii) copy of the DOV alert was not provided, (iii) the value has to be determined as per the Customs Valuation Rules and that the enhancement of value was never accepted by the appellant. (iv) By presuming that the CHA had accepted the enhancement of value for getting goods released does not take away the right to appeal provided under the Act. (v) There is no estoppel in law against the authority in taxation matter and that the importer can challenge the enhancement of value although imported had consented at the time of clearance. It cited the judgements in the cases of Dunlop India Ltd. Vs. Union o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n an impossible situation as the goods are no longer available for inspection and Revenue rightly did not proceed to further collect and compile all the evidences/basis into a Show Cause Notice as doing so, in spite of the appellant having consented to the enhancement of value and requested for no Show Cause Notice, could/would have invited allegation of harassment and delay in clearance of goods. When Show Cause Notice is expressly foregone and the valuation is consented, the violation of principles of natural justice cannot be alleged. The judgement in the case of Dunlop India Ltd. Vs. Union of India (supra) cited by the appellant was with regard to classification of goods and it essentially stated that even when the goods were cleared un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar situation, held as under:- 7.In our view in? the present appeal, the question of loading of the value of the goods cannot at all be legally agitated by the appellants. Admittedly, the price of the imported goods declared by them was US $ 0.40 per Kg. but the same was not accepted and loaded to US $ 0.50 per Kg. This loading in the value was done in consultation with Shri Gautam Sinha, the Representative and Special Attorney of the appellants who even signed an affirmation accepting the loaded value of the goods on the back of the Bill of Entry dated 7-5-1999. After loading of the value, the appellants produced the special import licence and paid the duty on the goods accordingly of ₹ 4,22,008/- on 19-5-1990. Having once acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that enhanced value uncontested and voluntarily accepted, and accordingly payment of duty made discharges the burden of the department to establish declared value to be incorrect. In view of the fact that the Appellants in this case have not established that they had lodged any protest and on the contrary their letter dated 21-4-1999 clearly points to acceptance of the enhanced value by them, the cited decision advances the cause of the department rather than that of the Appellants contrary to the claim by the learned Counsel. The present case is thus squarely covered by the (above) judgements in the cases of Vikas Spinners and Guardian Plasticote Ltd. 6. In the light of the analysis above, we do not find any merit in the appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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