Full Judgment
2. The Respondents herein imported completely mutilated old and worn clothing at a declared unit price of US $ 0.45 per kg., which was not accepted and the value was enhanced to US $ 0.60 per kg., as agreed by the importers. Appeals were preferred by the importers before the Commissioner of Customs (Appeals), Mumbai, contending that the value had been enhanced without any corroborative evidence that the value of such goods was US $ 0.60 per kg., and that such enhancement was contrary to the orders of the Commissioner of Customs (Appeals) as well as that of the Tribunal in A58 to 60/KOL/2001 dated 22/01/2002 in the case of Commissioner of (Port), Kolkatta v. Leela Woollen Mills and Ors. The lower appellate authority followed the ratio" of the Tribunal's order cited supra, accepted the transaction value of US $ 0.45 per kg., and set aside the loading of the value. Hence these appeals before the Tribunal.
3. We have heard Shri K.L. Bablani, learned JCDR and Shri Anil Balani, the learned Advocate.
4. The Revenue contends that the importers are bound by the enhancement as they never contested the same and paid duty on the enhanced value without protest. However, this cannot bind the importers who are entitled to challenge the enhancement of the value. We find that the value has been enhanced without any reasons for the rejection of the transaction value. We also find in the Tribunal's order cited above the declared value of US $ 0.45 in respect of identical goods imported at Kolkatta has been accepted. That order refers to orders of the Commissioner of Customs, Kolkatta showing that valuation of similar identical goods is being accepted at US $ 0.45 per kg., and such valuation is also being accepted at Mumbai Custom House as seen from para 2 of the Tribunal's order.
5. In view of the above we see no reason to interfere with the order of the Commissioner (Appeals) and accordingly uphold the same and reject the appeals.