https://www.taxtmi.com/caselaws?id=207509 Where an importer accepts a proposed enhancement of value, waives show-cause notice and personal hearing, and proceeds without objection, the assessment cannot later be reopened in appeal merely to dispute the accepted valuation. The record showed that notice of the proposed redetermination, the basis for revision, and an opportunity to respond were given, so no breach of natural justice was established. The valuation dispute under the Customs Valuation Rules was therefore treated as concluded on consent, and the enhanced assessable value was restored. en-us Tue, 06 Sep 2011 00:00:00 +0530 Mon, 27 Feb 2012 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207509 Where an importer accepts a proposed enhancement of value, waives show-cause notice and personal hearing, and proceeds without objection, the assessment cannot later be reopened in appeal merely to dispute the accepted valuation. The record showed that notice of the proposed redetermination, the basis for revision, and an opportunity to respond were given, so no breach of natural justice was established. The valuation dispute under the Customs Valuation Rules was therefore treated as concluded on consent, and the enhanced assessable value was restored. Case-Laws Customs Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207509