Voluntarily accepted enhanced value cannot be subsequently challenged by importer

Commissioner of Customs Vs Namo Alloys Pvt. Ltd. (CESTAT Chandigarh) CESTAT Chandigarh held that once the importer voluntary accepted the enhancement then the importer is estopped from challenging the same subsequently. Facts- The respondent imported Aluminium Scrap by filing 35 bills of entries at ICD Palwal and self-assessed the duty. The Bills of entries were assessed by the Deputy/Assistant Commissioner of Customs, ICD Palwal at higher value than the declared value which was voluntarily accepted by the respondent and did not ask for any speaking order and paid enhanced duty voluntarily wit...