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TMI Blog2016 (5) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon case for the importers that on account of immediate requirement of imported goods or to avoid demurrage charges, such goods are cleared immediately on payment of duty on the enhanced value. Section 17 is to the effect that where such enhancement of value is accepted by the importer, there is no need for the Proper Officer to pass a reasoned order. This does not mean that the importer is precluded from filing appeal against the assessment order. The said Section would apply only in those cases where the assessee is not aggrieved by the enhancement and has accepted such enhancement in which case the Section requires that no reasoned order needs to be passed by the Proper Officer. The said section reflects upon the intention of the Legis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 - Dated:- 27-4-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri K. Poddar, Authorized Representative (DR) For the Respondent : Shri R.K. Hasija, Advocate And Shri Prem Ranjan, Advocate ORDER PER. ARCHANA WADHWA :- Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeals. All the appeals are being disposed of by a common order. 2. As per facts on record, the respondents imported fabrics and filed bills of entries declaring the transaction value as the assessable value in terms of the provisions of Section 14 of Customs Act. The bills of entries were assessed by the Proper Officer by enhancing the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962, once an importer accepts the value adopted by the Revenue, he cannot be held to be aggrieved with the same and it was not open to the importer to challenge the same by way of filing appeal. Secondly, the Revenues contention is that DRI Circular, which stands issued after considering the value of the goods on which they should be imported on the basis of detailed investigation, should have been adopted. 5. As regards the first objection, we find that the provision of Section 17 does not preclude an assessee from filing an appeal against the enhancement. The issue is no more res-integra and stands settled by various decisions. In the case of Digitech Photocopier vs. CC, Mumbai reported as 2009 (233) E.L.T. 425 (Tri. - Del.) it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such, we find no merits in the Revenues stand that an importer s right to file an appeal stands curtailed down on his clearing the goods on payment of duty on the enhanced value. 6. As regards the second issue, we find that Commissioner (Appeals) has gone into detailed examination of the provisions of Section 14 as also the Customs Valuation [Determination of Value of Imported Goods] Rules, 2007. As rightly observed by him, for adopting the provision of Customs Valuation Rule, the transaction value is required to be rejected as incorrect value. There being no evidence to show that the importer has paid over and above than the transaction value, to the seller of the goods, there is virtually no reasons to reject the transaction value. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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