Concessional 24,98,97,326 89,24,904 89,24,904 26,77,47,135
fee
Marketing ... 326 (Bom.)
23
ST/51853/2021 & 3 Others
29. The Central Government relied upon the judgment of the
Supreme Court in Hotel Ashoka
Rohini
Goel11 , and State of Bihar v. Arvind Kumar12 .
8. 2015(326
report the matter to
Customs which it did not do.
12 2015 (326) ELT 548 (Bom.)
12
C/50934/2021
(ii) The appellant
paid without
protest. By consenting to enhancement of value
3. 2015 (326
justification. Paragraph 5 of the
decision is reproduced below:
9. 2015 (326
consented value became the declared transaction value requiring
9. 2015 (326
goods. When Show Cause Notice is expressly foregone and the
10. 2015 (326
326 (Bom.)
6
ST/50126/2016
interpreted in favour of the assessee. This has been clarified in a
number of judgments including the Constitution Bench
Writ Petition (C)2178/2019 decided on August 28,2019
7. 2015(326) ELT 472 (Del.)
9
therefore, amount to allowing the CESTAT
This Transport Note
indicates IGM No.321 dated 21.02.2022 and GD No. 326
dated 21.02.2022. The goods, in 505 bags weighing 2520 kg
were transported
