Customs valuation appeal rights: procedural notice and personal hearing required, with hierarchical appellate review available. Customs valuation disputes require observance of natural justice: when authorities re-determine a declared value the importer must normally receive a written notice and a personal hearing, and an adjudication order setting out the basis for determination is available to an aggrieved importer who may pursue tiered appellate review.
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.
Customs valuation appeal rights: procedural notice and personal hearing required, with hierarchical appellate review available.
Customs valuation disputes require observance of natural justice: when authorities re-determine a declared value the importer must normally receive a written notice and a personal hearing, and an adjudication order setting out the basis for determination is available to an aggrieved importer who may pursue tiered appellate review.
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