https://www.taxtmi.com/caselaws?id=792247 Written acceptance by an importer under the Customs Act waives only the requirement of a speaking order on reassessment; it does not extinguish the right to challenge the reassessment or valuation on merits. In this valuation dispute under the Customs Valuation Rules, 2007, the Tribunal held that enhancement of assessable value could not rest solely on a consent letter or unsupported external data without the safeguards required by the statutory valuation framework. The enhancement based only on written acceptance was therefore treated as unsustainable, and the impugned orders were set aside in favour of the assessee. en-us Fri, 22 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792247 Written acceptance by an importer under the Customs Act waives only the requirement of a speaking order on reassessment; it does not extinguish the right to challenge the reassessment or valuation on merits. In this valuation dispute under the Customs Valuation Rules, 2007, the Tribunal held that enhancement of assessable value could not rest solely on a consent letter or unsupported external data without the safeguards required by the statutory valuation framework. The enhancement based only on written acceptance was therefore treated as unsustainable, and the impugned orders were set aside in favour of the assessee. Case-Laws Customs Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792247