https://www.taxtmi.com/caselaws?id=293945 A consent letter given at clearance did not bar the importer from appealing, because the right of appeal under the Customs Act depends on whether the assessment is legally sustainable and affects the importer's rights. The reassessment was held invalid because the declared value was enhanced only on the basis of a DGOV guideline, without a legally sustainable rejection of the declared value and without sequential application of the Customs Valuation Rules. Departmental instructions could not override the statutory valuation framework, and the enhancement was therefore unsustainable. The impugned orders were set aside and consequential relief followed. en-us Mon, 01 Jun 2020 00:00:00 +0530 Thu, 11 Mar 2021 09:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293945 A consent letter given at clearance did not bar the importer from appealing, because the right of appeal under the Customs Act depends on whether the assessment is legally sustainable and affects the importer's rights. The reassessment was held invalid because the declared value was enhanced only on the basis of a DGOV guideline, without a legally sustainable rejection of the declared value and without sequential application of the Customs Valuation Rules. Departmental instructions could not override the statutory valuation framework, and the enhancement was therefore unsustainable. The impugned orders were set aside and consequential relief followed. Case-Laws Customs Mon, 01 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293945