Sree Sudharsan Trucking Private Ltd Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that when an importer has voluntarily accepted the enhanced value without any protest then he is precluded from challenging the same. Thus, order upheld to the extent of duty demand. Whereas, confiscation, fine and penalty set aside.
Facts- The Appellant has filed the present appeal. The issue involved related to the import of Marbles and Mosaic by the Appellant violating the import policy, by contravening conditions stipulated under DGFT Notifications No. 38(RE-2013) dated 26.08.2013 and 65 (RE-2010)/2009-2014 dated 04.08.2011, thereby rendering the imports liable for confiscation u/s. 111(d) of the Customs Act,1962 read with Section3(3) of the Foreign Trade (Development and Regulations) Act,1992 (FTDR) and imposition of penalty u/s. 112(a) of the Customs Act,1962 (ACT).
The lower authority confiscated the subject imports and imposed redemption fines of Rs.10,00,000/- and Rs.7,00,000/- respectively on the Appellant u/s. 125 of the ACT ibid, besides imposing penalties of Rs.20,00,000/-and Rs.1,00,000/- respectively u/s. 112(a) of the ACT ibid.
Conclusion- In the case of Commissioner of Customs (IMPORT), ICD, TDK, New Delhi Vs. M/s. Sodagar Knitwear [2018 (5) TMI 686-CESTAT NEW DELHI] where the Tribunal has held that once the importer voluntarily accepted the enhancement then he is precluded form challenging the same.
