https://www.taxtmi.com/caselaws?id=794376 A written waiver by the importer of show-cause notice, personal hearing and a speaking order can bar later challenge to customs assessment and enhancement of value under Section 17(5) of the Customs Act, 1962. The text notes that the appellant expressly stated at clearance that no notice, hearing or speaking order was required, and that Tribunal decisions were followed to treat the absence of a Section 17(5) order as insufficient to interfere with the assessment. On that basis, the challenge failed and the impugned orders were upheld. en-us Mon, 22 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794376 A written waiver by the importer of show-cause notice, personal hearing and a speaking order can bar later challenge to customs assessment and enhancement of value under Section 17(5) of the Customs Act, 1962. The text notes that the appellant expressly stated at clearance that no notice, hearing or speaking order was required, and that Tribunal decisions were followed to treat the absence of a Section 17(5) order as insufficient to interfere with the assessment. On that basis, the challenge failed and the impugned orders were upheld. Case-Laws Customs Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794376