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<h1>Customs Manual 2023: Importers' Appeal Rights in Valuation Disputes, Emphasizing Natural Justice Principles Under Customs Act 1962</h1> The Customs Manual 2023 outlines the rights of appeal in customs valuation matters, emphasizing adherence to the principles of natural justice. If customs authorities reject the declared value and re-determine it, the importer must be notified in writing and granted a personal hearing. An adjudication order can be requested if the importer disputes the valuation. Under the Customs Act, 1962, appeals can be made first to the Commissioner of Customs (Appeals), then to the Tribunal (CESTAT), and finally to the Supreme Court of India. Each adjudicating and appellate authority informs the importer of these appeal rights.