https://www.taxtmi.com/caselaws?id=243618 Enhancement of assessable value cannot be sustained merely because the importer cleared goods at the higher value; such clearance, made for practical reasons, does not amount to consent. The proper officer must first inform the importer in writing of the grounds for doubting the declared value and give a reasonable opportunity before a final decision. Where the assessment is not supported by a speaking order and the enhancement was not duly accepted, the importer retains the right to contest it. The absence of reasons and due process justified interference and remand for fresh consideration in accordance with natural justice. en-us Fri, 23 Dec 2011 00:00:00 +0530 Thu, 06 Feb 2014 06:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243618 Enhancement of assessable value cannot be sustained merely because the importer cleared goods at the higher value; such clearance, made for practical reasons, does not amount to consent. The proper officer must first inform the importer in writing of the grounds for doubting the declared value and give a reasonable opportunity before a final decision. Where the assessment is not supported by a speaking order and the enhancement was not duly accepted, the importer retains the right to contest it. The absence of reasons and due process justified interference and remand for fresh consideration in accordance with natural justice. Case-Laws Customs Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243618