Consent-based enhancement of imported value does not require a speaking order, and a later challenge may fail.

Imported goods value was enhanced with the importer's acceptance, as reflected in the assessment record and the appellate order. In that situation, a detailed speaking order was not required, because the Board's circular treats consented enhancement as exempt from that formality. A challenge based solely on absence of a speaking order was therefore not maintainable, and the loaded value was sustained.

---

---

Issues: Whether the importer could challenge the enhancement of the imported goods' value on the ground that no speaking order was passed, when the value loading had been accepted without protest.

Analysis: The enhanced value had been accepted by the importer, as recorded in the assessment documents and in the order of the Commissioner (Appeals). In such circumstances, no detailed speaking order was necessary. The Board's circular recognising that a speaking order is not required where enhancement is made with the consent of the importer was followed.

Conclusion: The challenge to the enhancement was not maintainable and the finding sustaining the loaded value was upheld against the appellant.

---