An importer has the right to challenge the enhancement of the value of imported goods even if the enhanced duty was paid without protest, provided no speaking order was passed under Section 17(5) of the Customs Act, 1962.

Both the appeals are having a common issue, therefore, both are disposed of by a common order.

2. The facts of the case are that the appellant are engaged in the business of import and trading in various types of goods including Polyester Knitted Fabrics (unfinished) and importing from China. The appellant imported consignment of Polyester Knitted Fabrics (unfinished) and filed Bills of Entry declaring the price @USD 1.05/Kg. The Bills of Entry were assessed at enhanced value and duty was paid. Accordingly, the goods were declared. However, no speaking order was passed in respect of the value enhancement post clearance of the goods, the appellant filed appeals before the learned Commissioner (Appeals) who dismissed the appeal filed by the appellant on the ground that the appellant has requested and submitted that previous Bills of Entry to justify the declared value. As the appellant has accepted the enhanced value without any protest, therefore, relying on the decision in the case of Commissioner of Customs, ICD Patparganj, Delhi vs. M/s Hanuman Prasad & Sons vide Final Order No. 51584-51619/2020 dated 20.10.2020, this Tribunal held that if the enhanced value has been accepted by the appellant, no appeal shall lie against the order. Therefore, the appellant are in appeals before us.

3. Today, when the matter was called, learned counsel for the appellant submits that the decision of M/s Hanuman Prasad & Sons (supra) has been examined by the Hon’ble Delhi High Court in Customs Appeal No. CUSAA 27/2022 wherein vide Order dated 27.11.2024, the order of this Tribunal was set-aside and held that the appellant is having every right to challenge the enhanced value. Therefore, it is prayed that the impugned orders be set-aside and the appeals be allowed as there is no value of contemporaneous import is available on record. Moreover, the value has been enhanced based on previous imports price which has already been set-aside. Therefore, he prayed that the impugned orders be set-aside.

4. On the other hand, leaned Authorized Representative for the Department supported the impugned order.

5. Heard the parties and considered the submissions.

6. Considering the fact that the learned Commissioner (Appeals) has held that as the appellant has accepted the enhanced price of the imported goods, therefore, they have no right the challenge the same but the Hon’ble High Court of Delhi in the case of M/s Hanuman Prasad & Sons (supra) held that the appellant is having every right to challenge the assessment of Bills of Entry which has been done on the basis of enhancement price without any speaking order. Therefore, we hold that the impugned order are not sustainable in the eyes of law and as there is no speaking order available on record under Section 17(5) of the Customs Act, 1962, we hold that the declared price at the time of filing of Bills of entry is justified. Accordingly, the declared price by the appellant at the time of filing of Bills of Entry is accepted.

7. In view of this, the impugned orders are set-aside and the appeals are allowed with consequential relief, if any.