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TMI Blog2017 (9) TMI 1814X X X X Extracts X X X X X X X X Extracts X X X X ..... consent of the petitioners that they do not want provisional assessment, the valuation of the aluminium scrap imported was done and that was accepted by the petitioners for the payment of customs duty - HELD THAT:- Valuation of the aluminium scrap imported has been done by the Assessing Officer on the basis of the bill of entry and the same has been accepted by the petitioners, they cannot turn ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner submits that he does not want to press prayer (a) and (b) and that the relief in the writ petition is confined to prayer (c) only. The above prayer of the petitioner is for issuing suitable direction to the respondent no. 2, the Assessing Officer and his subordinates to assess the value of the aluminium scrap imported by the petitioner in accordance with the statutory provisions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty payable on it. In the above facts and circumstances as the valuation of the aluminium scrap imported has been done by the Assessing Officer on the basis of the bill of entry and the same has been accepted by the petitioners, they cannot turn around at this stage to question the valuation and the consequential assessment of the custom duty. The submission of Shri Mahabir Prasad Sarraf that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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