https://www.taxtmi.com/caselaws?id=793077 An importer may challenge enhancement of the assessable value of imported goods where no speaking order is on record. The Tribunal noted that acceptance of the enhanced price could not bar the challenge if the assessment was not supported by a reasoned order. In the absence of a speaking order under Section 17(5) of the Customs Act, 1962, the enhancement of value was held unsustainable, the declared value was accepted, and the impugned orders were set aside with consequential relief. en-us Tue, 05 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793077 An importer may challenge enhancement of the assessable value of imported goods where no speaking order is on record. The Tribunal noted that acceptance of the enhanced price could not bar the challenge if the assessment was not supported by a reasoned order. In the absence of a speaking order under Section 17(5) of the Customs Act, 1962, the enhancement of value was held unsustainable, the declared value was accepted, and the impugned orders were set aside with consequential relief. Case-Laws Customs Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793077