Customs Value declared by Assessee cannot be enhanced without rejecting it under Rule 12  

C.C. Vs Chandan Exports (CESTAT Ahmedabad)

In the present case department pointed out that B/E No. 495 dated 20.12.2007, where identical goods were imported by the same supplier and was assessed at a higher value and subsequently cleared by the respondent after paying duty at the higher assessed value. Whereas respondent has contended that loading of value for goods imported vide earlier Bill of entry No. 495 dtd. 20.12.2007, based on NIDB data was not contested due to the reason that they wanted to clear the goods expeditiously. Thus, we find that the

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