https://www.taxtmi.com/caselaws?id=402293 The Tribunal held that importers' acceptance of enhanced value and waiver of rights negated the need for a speaking order and further valuation procedures. The Commissioner (Appeals) erred in setting aside the Assessing Officer's orders. The Tribunal allowed the Department's appeals, emphasizing that acceptance of enhanced value does not preclude challenging assessment orders in taxation matters. The importers' actions implied rejection of declared value, justifying the enhancement. The Tribunal set aside the Commissioner (Appeals) orders and upheld the Assessing Officer's decisions. en-us Tue, 20 Oct 2020 00:00:00 +0530 Sat, 01 May 2021 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402293 The Tribunal held that importers' acceptance of enhanced value and waiver of rights negated the need for a speaking order and further valuation procedures. The Commissioner (Appeals) erred in setting aside the Assessing Officer's orders. The Tribunal allowed the Department's appeals, emphasizing that acceptance of enhanced value does not preclude challenging assessment orders in taxation matters. The importers' actions implied rejection of declared value, justifying the enhancement. The Tribunal set aside the Commissioner (Appeals) orders and upheld the Assessing Officer's decisions. Case-Laws Customs Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402293