https://www.taxtmi.com/highlights?id=99858 A written acceptance of enhanced customs value does not, by itself, extinguish an importer's statutory right to challenge reassessment; where letters show protest and the authority failed to consider them, rejection of the appeal on the sole ground of consent was unsustainable. Declared transaction value also cannot be rejected and redetermined without communicating written reasons for doubt and following the mandatory valuation procedure, and mere reference to contemporaneous import data or NIDB entries is insufficient without particulars and procedural compliance. The enhancement of value and consequential appellate orders were therefore set aside, and the appeals were allowed with consequential relief. en-us Mon, 18 May 2026 08:40:42 +0530 Mon, 18 May 2026 08:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99858 A written acceptance of enhanced customs value does not, by itself, extinguish an importer's statutory right to challenge reassessment; where letters show protest and the authority failed to consider them, rejection of the appeal on the sole ground of consent was unsustainable. Declared transaction value also cannot be rejected and redetermined without communicating written reasons for doubt and following the mandatory valuation procedure, and mere reference to contemporaneous import data or NIDB entries is insufficient without particulars and procedural compliance. The enhancement of value and consequential appellate orders were therefore set aside, and the appeals were allowed with consequential relief. Highlights Customs Mon, 18 May 2026 08:40:42 +0530 https://www.taxtmi.com/highlights?id=99858