Assessed value challenge barred after acceptance and duty payment, as approbate-and-reprobate principle was applied.

An importer who submits letters accepting an enhanced assessable value and clears goods on payment of differential duty may be barred from later disputing that enhancement. The Tribunal applied the principle that a party cannot approbate and reprobate, treating the written acceptance of the revised value as conclusive for the appeal. On that basis, the challenge to enhancement of value was found not maintainable and the appeal was dismissed.

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Issues: Whether the importer could challenge the enhancement of assessable value after having submitted letters accepting the enhanced value and cleared the goods on payment of differential duty.

Analysis: The appellant had imported polyester knitting fabric and, on the record, had submitted letters accepting the enhanced value. After clearance of the goods on payment of differential customs duty, the appellant sought to dispute the enhancement. The Tribunal treated such acceptance as conclusive for the purpose of the appeal and followed its earlier view that a party cannot approbate and reprobate by accepting the enhanced value and later challenging it.

Conclusion: The challenge to the enhancement of value was held to be not maintainable, and the appeal was dismissed.

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