Enhanced customs valuation governs import licence debit when the importer accepts reassessment and pays duty accordingly.

Imported goods that are reassessed by Customs on the basis of higher weight and value must be debited to the import licence on the same enhanced value when the importer accepts that reassessment and pays duty accordingly. The import-control regime does not permit one value for customs duty and another for licence debit. On these facts, the importer could not challenge the licence debit after accepting the enhanced customs assessment, and the challenge failed.

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Issues: Whether the enhanced value assessed by the Customs authorities for payment of duty could also be adopted for debiting the import licence.

Analysis: The imported consignment was found on weighment to be of a higher weight and value than declared, and the reassessment made by Customs was accepted by the appellants, including payment of duty on the enhanced value. The governing import-control regime did not permit two different values to be maintained, one for duty and another for licence purposes. Once the enhanced value was accepted for customs assessment, the appellants could not be permitted to contend that the same value should not be debited to the import licence.

Conclusion: The enhanced assessed value was correctly taken for licence purposes and the challenge to the debit failed.

Final Conclusion: The appeal was rejected and the order confirming confiscation and penalty was sustained.

Ratio Decidendi: Where imported goods are reassessed by Customs and the importer accepts the enhanced value for duty, that same value governs licence debit and the importer is estopped from claiming a different licence value.

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