9911796707
TMI Blog2019 (7) TMI 1813X X X X Extracts X X X X X X X X Extracts X X X X ..... has not appreciated the scope of Section 17(5) read with Section 17 (4) of the Customs Act. Importer cannot be allowed to play a cat mouse game with the Revenue. This appeal is allowed by way of remand to the Commissioner (Appeals) for re-appreciation of the facts in accordance with law and also considering the observations of this Tribunal. The Commissioner (Appeals) is expected to pass a denovo order in accordance with law, preferably within a period of 3 months from the date of receipt of the copy of this order. X X X X Extracts X X X X X X X X Extracts X X X X ..... ve demurrages, and that this does not preclude them from challenging the enhancement by way of appeal. The Commissioner (Appeals) found considerable force in this contention of the appellant, observing that it is settled legal proposition that there is no estoppel in taxation matters while relying on the judgement of the Hon'ble Supreme Court in the case of Dunlop India Limited Vs. UOI reported in 1983 (13) ELT 1566 (SC), wherein it was laid down that even assuming that there is an acceptance it does not preclude the assessee from challenging by way of appeal, as there cannot be an estoppel against law. Similar view was held in [2015 (329) ELT 307 (T)] and 2016 (343) ELT 963 (T)]. 5. The Commissioner (Appeals) allowed the appeal of the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gies Vs. CC, Jodhpur - 2015 (326) ELT 185 (Tribunal-Delhi), wherein it was held that," by consenting to enhancement of value and thereby voluntarily forgoing the need for a show cause notice, the importer made it unnecessary for Revenue to establish the valuation any further, as the consented value in effect becomes transaction value requiring no further investigation or justification to establish the consented value (enhanced suffers from fatal infirmity). 8. Reliance is also placed on the ruling of this Tribunal in Vikas Spinners Vs. CC, Lucknow - 2001 (128) ELT 143 (Tribunal-Delhi), wherein it has been held that -- " Having once accepted the loaded value of the goods and duties paid accordingly thereon without any protest or objection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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