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<h1>Importers Can Appeal Customs Value Determinations Under CBEC's 2025 Customs Manual; Process Includes Written Notice and Hearing</h1> The Customs Valuation section of the CBEC's Customs Manual 2025 outlines the rights of appeal for importers when Customs authorities do not accept the declared value and redetermine the Customs value. Importers are entitled to a written notice and a personal hearing, followed by an adjudication order detailing the value determination. If dissatisfied, importers can appeal the decision to the Commissioner of Customs (Appeals), then to the Tribunal (CESTAT), and ultimately to the Supreme Court of India. Each adjudicating and appellate authority informs the importer of their rights to appeal.