https://www.taxtmi.com/caselaws?id=425572 The Appellate Tribunal ruled in a case involving the loading of value on bill of entries without a re-assessment order under Section 17 (5) of the Customs Act, 1962, and violation of natural justice principles. The Tribunal found that the importer's acceptance of the enhanced value without written confirmation did not comply with legal requirements. As a result, the Tribunal remanded the matter back to the Commissioner (Appeal) for reconsideration, emphasizing the necessity of written acceptance, adherence to procedural requirements, and ensuring a fair decision-making process with all relevant documents provided to the appellant. en-us Mon, 18 Jul 2022 00:00:00 +0530 Wed, 27 Jul 2022 08:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425572 The Appellate Tribunal ruled in a case involving the loading of value on bill of entries without a re-assessment order under Section 17 (5) of the Customs Act, 1962, and violation of natural justice principles. The Tribunal found that the importer's acceptance of the enhanced value without written confirmation did not comply with legal requirements. As a result, the Tribunal remanded the matter back to the Commissioner (Appeal) for reconsideration, emphasizing the necessity of written acceptance, adherence to procedural requirements, and ensuring a fair decision-making process with all relevant documents provided to the appellant. Case-Laws Customs Mon, 18 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425572