2024 (8) TMI 1475

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..... denied in the appeal memo that letters accepting the enhanced value were submitted by the appellant. It is, therefore, not open to the appellant, after having accepted the enhanced value and after having cleared the goods after payment of differential customs value, to challenge the enhancement. This is what was observed by the Tribunal in Hanuman Prasad Sons [ 2020 (12) TMI 1092 - CESTAT NEW DELH .....

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..... ehalf of the appellant. When the matter was last taken up on 12.07.2024, it was made clear that the appeal would be decided on merits even if the appellant does not appear on the next date. 3. The records have been perused and Shri Rajesh Singh, learned authorized representative appearing for the department has been heard. 4. It transpires from the record that the appellant had imported polyester .....

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