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        Case ID :
        Customs

        Valuation of imported goods - the importer specially stated in...

        Importer Waives Right to Hearing Under Sec. 124; Commissioner's Reversal of Assessment Orders Deemed Unjustified.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Valuation of imported goods - the importer specially stated in the statement recorded under section 108 of the Customs Act, after being shown the contemporaneous value, that it he agreed that the value of the goods should be enhanced. The importer also specifically stated that it did not want to avail of the right conferred under section 124 of the Customs Act and, therefore, did not want any show cause notice to be issued to or personal hearing to be provided. - the Commissioner (Appeals) was not justified in setting aside the orders passed by the assessing officer on the Bills of Entry - AT
                                Note: It is a system-generated summary and is for quick reference only.
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