Assessee can’t challenge Custom tariff value on the ground that it’s not in consonance with transact

Excise & Customs : In view of non-obstante clause in section 14(2) of Customs Act, in case of notified goods, assessee cannot state that section 14(2) does not apply to his Import and that duty is payable only on transaction value declared by him; so long as said tariff value fixed by Revenue is not under challenge, assessee cannot insist to pay duty on transaction value