9911796707
TMI Blog2015 (11) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... requiring no further investigation or justification. In such a situation the judgement in the case of Eicher Tractors Ltd. (2000 (11) TMI 139 - SUPREME COURT OF INDIA) is of no help to the appellant. To allow the appellant to contest the accepted value is to put Revenue in an impossible situation when the goods are no longer available for inspection and Revenue rightly did not proceed further collect and compile all the evidences/basis into a show cause notice, more so because had Revenue insisted upon issuing a show cause notice, in spite of the appellant having consented to the enhanced value and requested for no show cause notice it could/would have invited allegation of harassment and delay in clearance of goods. When the show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t open for the appellant to agitate that issue. 4. We have considered the contentions of both sides. We find that both the lower authorities have clearly recorded that the appellant had consented for the revised value in writing. It is also a fact that the duty was paid at the enhanced value without protest. This shows that the appellant s contention that they did not accept the revised transaction value is obviously untenable. By consenting to enhancement of value and thereby voluntarily forgoing the requirement for a show cause notice, the appellant made it unnecessary for Revenue to establish the valuation any further as the accepted value in effect becomes it declared transaction value requiring no further investigation or justificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l],CESTAT, dealing with a similar 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/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same subsequently. It also holds 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. 5. In the light of the analysis above, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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