https://www.taxtmi.com/caselaws?id=458584 An importer who submits letters accepting an enhanced assessable value and clears goods on payment of differential duty may be barred from later disputing that enhancement. The Tribunal applied the principle that a party cannot approbate and reprobate, treating the written acceptance of the revised value as conclusive for the appeal. On that basis, the challenge to enhancement of value was found not maintainable and the appeal was dismissed. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 07 Nov 2024 19:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458584 An importer who submits letters accepting an enhanced assessable value and clears goods on payment of differential duty may be barred from later disputing that enhancement. The Tribunal applied the principle that a party cannot approbate and reprobate, treating the written acceptance of the revised value as conclusive for the appeal. On that basis, the challenge to enhancement of value was found not maintainable and the appeal was dismissed. Case-Laws Customs Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458584