https://www.taxtmi.com/caselaws?id=432312 The tribunal upheld the adjudicating authority's decision to reject the declared assessable value, re-determine the value of imported goods, and classify them as resin/plastic beads/articles. The importer's acceptance of the enhanced value based on contemporaneous data and waiver of procedural rights rendered further investigation unnecessary. The department's appeal was allowed, emphasizing the importer's acceptance as sufficient grounds for the decision. en-us Fri, 16 Dec 2022 00:00:00 +0530 Mon, 02 Jan 2023 21:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432312 The tribunal upheld the adjudicating authority's decision to reject the declared assessable value, re-determine the value of imported goods, and classify them as resin/plastic beads/articles. The importer's acceptance of the enhanced value based on contemporaneous data and waiver of procedural rights rendered further investigation unnecessary. The department's appeal was allowed, emphasizing the importer's acceptance as sufficient grounds for the decision. Case-Laws Customs Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432312