Rights of appeal in customs valuation ensure procedural fairness via notice, hearing and multi tiered appellate review. Rights of appeal in customs valuation require adherence to natural justice, including written notice and a personal hearing before re determination of declared value. An aggrieved importer may obtain an adjudication order detailing the basis of valuation and pursue a sequence of appeals through administrative and tribunal review up to the highest judicial forum, with each adjudicating and appellate authority informing the importer of appeal rights.