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TMI Blog2017 (12) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... be assessed on the declared value. The said value declared by the appellant was enhanced by the assessing officers. The appellant paid the duty on the enhanced value and cleared the goods. 3. Subsequently, they filed appeals before Commissioner (Appeals) against the assessment of bills of entries. The appeal was filed on the ground that the Revenue has rejected the declared transaction value, without any reason or any evidence and has enhanced the value by ignoring the declared value of the goods on the basis of invoice, packing list and bill of lading etc. The appellant strongly contended before the Commissioner (Appeals) that the Revenue cannot reject the transaction value without any basis and further the enhancement was done without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved that by doing so, the appellant had pre-empted themselves to further enquiry into the undervaluation by readily agreeing to the loading of the assessable value. As such, he rejected all the appeals. 6. After hearing both sides, we find that the first issue required to be decided is as to whether clearances of goods by paying customs duty on the higher enhanced assessable value, precludes the assessee from challenging the same before the higher appellate forum. We are not in agreement with the above observation of Commissioner (Appeals). It is a matter of common experience that the importers, clear the goods, by payment of duty on the enhanced value, inasmuch as the goods imported by them are required and cannot be allowed to be retai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods on payment of duty as assessed without protest, cannot be appreciated. Filing of appeal by itself is a protest. 7. As regards the valuation of the goods, we note that admittedly the same stand enhanced, without first rejecting the transaction value. The Revenue has not adduced any evidence to show flow of any under hand consideration to the supplier of the goods. As per the settled law, the transaction value has to be adopted as correct assessable value for the purposes of payment of duty unless the same is proved to be incorrect, on the basis of positive and tangible evidences. Apart from expressing doubt about the correctness of the transaction value, in the present case, the Revenue, upon whom onus is placed, has not produced any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Vs. CC, Cochin 2016 (340) ELT 389 (Tri. Bang.) it was observed that enhancement of value by citing certain contemporaneous imports by other importers through different contract entered into, after a month from the date of the contract in the assessee's case, is neither proper nor justified and transaction value has to be adopted. In the present case, we note that there is no reference, no disclosure to any contemporaneous imports by the Revenue so as to enhance the value. The Hon'ble Supreme Court in the case of Chaudhary Ship Breakers Vs. CC, Ahmedabad - 2010 (259) ELT 161 (SC) has observed that price actually paid or payable has to be accepted as transaction value except in cases of exception carved out under the Rules. It is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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