Importer cannot challenge enhanced value post acceptance of the same: CESTAT Chennai

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...