https://www.taxtmi.com/caselaws?id=218679 Imported goods could not be subjected to enhanced assessable value without prior written reasons for doubting the declared value and a reasonable opportunity of hearing; the exception to a speaking order applied only where both sides agreed to enhancement. Clearance of the goods on the enhanced value, including to avoid practical difficulties such as demurrage, did not amount to consent or waive the importer's right to contest the assessment. The challenge to valuation was therefore not barred, and the assessment had to comply with natural justice; the Commissioner (Appeals)'s order was sustained and the revenue's appeal failed. en-us Fri, 09 Dec 2011 00:00:00 +0530 Thu, 20 Sep 2012 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218679 Imported goods could not be subjected to enhanced assessable value without prior written reasons for doubting the declared value and a reasonable opportunity of hearing; the exception to a speaking order applied only where both sides agreed to enhancement. Clearance of the goods on the enhanced value, including to avoid practical difficulties such as demurrage, did not amount to consent or waive the importer's right to contest the assessment. The challenge to valuation was therefore not barred, and the assessment had to comply with natural justice; the Commissioner (Appeals)'s order was sustained and the revenue's appeal failed. Case-Laws Customs Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218679