Chitra Venkataraman, J.

1. The Revenue is on appeal as against the order of the Customs, Excise and Service Tax Appellate Tribunal passed in No.430/2004 dated 07.06.2004 raising the following substantial questions of law :-

"1. Whether the Tribunal is correct in holding that the voluntary statement deposed under Section 108 of the Customs Act, 1962 with respect to acceptance of values, cannot be the basis for enhancing the values in the light of the settled law in the case of Surjeet Singh Chhabra Vs. Union of India (1997 (89) ELT 646 S(SC) ) ?

2. Whether the Tribunal is correct in law in granting the relief beyond the terms of the prayer of the respondent in as much as the importer had agreed enhancement to 50% and 25% of the value for calculators with cartons and without cartons respectively and by setting aside the impugned order, allowing the appeal and directing the proper officer of the appellant to complete assessment of the goods on the basis of the declared value ?"

2. The assessee herein imported two consignments under two Bills of Entry. The consignments consisted of printer calculators canon brand. On examination of the consignments by the Officers of Dock