Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalida...
Written acceptance of reassessed customs value does not waive an importer's statutory right to challenge the valuation opinion or reassessment; it only removes the proper officer's obligation to issue a speaking order. Declared transaction value may be rejected only after reasonable doubt is formed and the grounds are communicated in writing under Rule 12(2). Undisclosed contemporaneous-import particulars and NIDB data, without independent cogent material, cannot sustain value enhancement. The enhanced valuation and the order affirming it were set aside, with consequential relief in accordance with law.
Written acceptance of reassessed customs value does not waive an importer's statutory right to challenge the valuation opinion or reassessment; it only removes the proper officer's obligation to issue a speaking order. Declared transaction value may be rejected only after reasonable doubt is formed and the grounds are communicated in writing under Rule 12(2). Undisclosed contemporaneous-import particulars and NIDB data, without independent cogent material, cannot sustain value enhancement. The enhanced valuation and the order affirming it were set aside, with consequential relief in accordance with law.
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TaxTMI 
TaxTMI 
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