Summary
- The Delhi CESTAT has dismissed a valuation appeal from an importer who unconditionally accepted an enhanced customs value.
- The Tribunal determined that the importer paid duty based on a valuation of US $2.30 per kg without any protest.
- This ruling emphasizes that acceptance of enhanced valuation precludes subsequent challenges in appeal.
- The decision reinforces the principle that unchallenged assessments stand firm in customs disputes.
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