Appellants' right to challenge the enhancement of declared...

Appellants' right to challenge the enhancement of declared values for imported goods, even after initially requesting expedited clearance. The key points are: Section 17 of the Customs Act mandates a speaking order for reassessment at variance with self-assessment. Mere requests for expedited clearance cannot be construed as abandonment of the right to appeal reassessment. The proper officer must provide reasons for rejecting declared values before reassessment. Enhancing values solely based on NIDB data without corroborative evidence is unwarranted. Reassessment must comply with rules, be reasoned, and based on tangible justifiable material. The High Court allowed the appeals, setting aside CESTAT orders and restoring the Commissioner (Appeals) order.