Consent to enhanced customs valuation bars later appeal challenge where notice and hearing opportunity were waived.

Where an importer accepts a proposed enhancement of value, waives show-cause notice and personal hearing, and proceeds without objection, the assessment cannot later be reopened in appeal merely to dispute the accepted valuation. The record showed that notice of the proposed redetermination, the basis for revision, and an opportunity to respond were given, so no breach of natural justice was established. The valuation dispute under the Customs Valuation Rules was therefore treated as concluded on consent, and the enhanced assessable value was restored.

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Issues: Whether the importer, having accepted the proposed loading of value and waived show-cause notice and personal hearing, could later reopen the assessment in appeal under Section 130 of the Customs Act, 1962; and whether the assessment process suffered from violation of natural justice.

Analysis: The assessing authority issued notices proposing rejection of the declared transaction value under Rule 10A of the Customs Valuation Rules, 1988 and redetermination on the basis of contemporaneous imports under Rule 4 read with Rule 5 of the Customs Valuation Rules, 1988. The importer responded by accepting the proposed loading, waived personal hearing, and in one instance waived both the show-cause notice and personal hearing. On those facts, the assessment proceeded on consent and without challenge. The record also showed that the importer had been given opportunity to contest the proposed revision, but did not avail it. In such a situation, the assessment could not be reopened in appeal merely to dispute the value already accepted. The claim of breach of natural justice was unsustainable because notice, basis of revision, and opportunity to respond had been afforded.

Conclusion: The importer could not reopen the accepted value determination in appeal, and no violation of natural justice was established.

Final Conclusion: The appellate authority's order was set aside and the adjudication restoring the enhanced assessable value was upheld, resulting in success for the revenue.

Ratio Decidendi: A party that consents to a value determination after notice and waives hearing cannot subsequently challenge the assessment in appeal on the ground of natural justice or reopen the valuation dispute.

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