https://www.taxtmi.com/caselaws?id=95202 Imported goods that are reassessed by Customs on the basis of higher weight and value must be debited to the import licence on the same enhanced value when the importer accepts that reassessment and pays duty accordingly. The import-control regime does not permit one value for customs duty and another for licence debit. On these facts, the importer could not challenge the licence debit after accepting the enhanced customs assessment, and the challenge failed. en-us Mon, 16 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95202 Imported goods that are reassessed by Customs on the basis of higher weight and value must be debited to the import licence on the same enhanced value when the importer accepts that reassessment and pays duty accordingly. The import-control regime does not permit one value for customs duty and another for licence debit. On these facts, the importer could not challenge the licence debit after accepting the enhanced customs assessment, and the challenge failed. Case-Laws Customs Mon, 16 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95202