https://www.taxtmi.com/caselaws?id=791782 Written acceptance of enhanced import value does not, by itself, waive the importer's statutory right to challenge reassessment unless the valuation process complies with Section 14 of the Customs Act, 1962 and Rule 12(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. The Tribunal noted that the importer had sought clearance under protest, so the correspondence was not an unconditional acceptance of enhancement. It also stated that the proper officer must record and communicate reasons for doubting the declared value before rejecting it and reassessing the goods, and that acceptance in writing only dispenses with a speaking order under Section 17(5), not with compliance with the valuation procedure. The enhancement based solely on acceptance letters was unsustainable. en-us Wed, 13 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791782 Written acceptance of enhanced import value does not, by itself, waive the importer's statutory right to challenge reassessment unless the valuation process complies with Section 14 of the Customs Act, 1962 and Rule 12(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. The Tribunal noted that the importer had sought clearance under protest, so the correspondence was not an unconditional acceptance of enhancement. It also stated that the proper officer must record and communicate reasons for doubting the declared value before rejecting it and reassessing the goods, and that acceptance in writing only dispenses with a speaking order under Section 17(5), not with compliance with the valuation procedure. The enhancement based solely on acceptance letters was unsustainable. Case-Laws Customs Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791782