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 whi

Please become a Premium member. If you are already a Premium member, login here to access the full content.