https://www.taxtmi.com/highlights?id=94432 CESTAT held that the revenue could not treat the importer's written "acceptance" of enhanced assessable value as unconditional, since contemporaneous letters clearly showed clearance was sought on payment of duty under protest, including a request for provisional assessment. As all bills of entry were post-2011, the Proper Officer was statutorily obliged under s.17(5) of the Customs Act to issue a speaking order recording reasons for rejection of the declared transaction value and basis of enhancement, which was not done. CESTAT ruled that the statutory right to challenge the Proper Officer's decision cannot be waived merely by acceptance letters, particularly when contemporaneous import data was neither disclosed nor discussed. Consequentl..... en-us Mon, 24 Nov 2025 08:57:51 +0530 Mon, 24 Nov 2025 08:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94432 CESTAT held that the revenue could not treat the importer's written "acceptance" of enhanced assessable value as unconditional, since contemporaneous letters clearly showed clearance was sought on payment of duty under protest, including a request for provisional assessment. As all bills of entry were post-2011, the Proper Officer was statutorily obliged under s.17(5) of the Customs Act to issue a speaking order recording reasons for rejection of the declared transaction value and basis of enhancement, which was not done. CESTAT ruled that the statutory right to challenge the Proper Officer's decision cannot be waived merely by acceptance letters, particularly when contemporaneous import data was neither disclosed nor discussed. Consequentl..... Highlights Customs Mon, 24 Nov 2025 08:57:51 +0530 https://www.taxtmi.com/highlights?id=94432