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TMI Blog2014 (2) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... d on enhanced value without any protest, the importers cannot be precluded from challenging assessed bill of entry on the sole ground that goods cleared at enhanced value. Therefore, case relied upon by learned AR is not applicable to the facts of this case. In this case learned Commissioner (Appeals) himself has asked the basis of enhancement of value of the impugned goods which had been replied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sets with craft declaring value @ U.S.$ 0.48 per set. The Adjudicating Authority was having doubts about the value of the said goods, and therefore, assessed the goods @ U.S.$ 1 per set. The appellant paid the duty on enhanced value, cleared the goods, and thereafter went before the Commissioner (Appeals) who sought clarification from the Asst. Commissioner who passed the adjudicating order. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Vikas Spinners, reported in 2001 (128) E.L.T. 143 (Tri.-Del.). 5. Heard both sides and considered the submissions. 6. In this case while considering the appeal filed by the appellant, Commissioner (Appeals) sought clarification as to how enhancement was done. The said query has been replied by the concerned Asst. Commissioner which is reproduced here as under : The subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd goods have been cleared on enhanced value without any protest, the importers cannot be precluded from challenging assessed bill of entry on the sole ground that goods cleared at enhanced value. Therefore, case relied upon by learned AR is not applicable to the facts of this case. In this case learned Commissioner (Appeals) himself has asked the basis of enhancement of value of the impugned good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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