https://www.taxtmi.com/caselaws?id=791978 An importer who unconditionally accepted the enhanced assessable value, paid customs duty on that basis, and cleared the goods without protest was held barred from later challenging the valuation enhancement. The Tribunal found no material showing provisional assessment, conditional acceptance, or any reservation of rights, and distinguished authority where the importer had repeatedly protested and accepted re-determination only under protest. On those facts, the post-clearance challenge to value enhancement was not maintainable and the dispute was decided against the importer. en-us Tue, 19 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791978 An importer who unconditionally accepted the enhanced assessable value, paid customs duty on that basis, and cleared the goods without protest was held barred from later challenging the valuation enhancement. The Tribunal found no material showing provisional assessment, conditional acceptance, or any reservation of rights, and distinguished authority where the importer had repeatedly protested and accepted re-determination only under protest. On those facts, the post-clearance challenge to value enhancement was not maintainable and the dispute was decided against the importer. Case-Laws Customs Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791978