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 without any protest. However, later on, the importer challenged the value assessment and filed appeals before the Commissioner of Customs (Appeals), New Delhi who vide the impugned order set aside the re-assessment of goods at enhanced value and restored the self-assessment at the declared value and allowed the appeals filed by the importer.

Conclusion- Held that Tribunal in the case of Commissioner of Customs (Import), ICD, TKD, New Delhi vs. M/s Sodagar Knitwear Pvt. Ltd. cited has held that once the importer voluntary accepted the enhancement then he is precluded from challenging the same. This judgement of the Tribunal has been upheld by the Hon’ble Apex Court.

FULL TEXT OF THE CESTAT CHANDIGARH ORDER

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