https://www.taxtmi.com/caselaws?id=798543 Written acceptance of enhanced customs valuation under Section 17(5) dispenses only with the requirement for a speaking reassessment order; it does not waive the importer's statutory right to appeal or challenge rejection of the declared transaction value. Rejection requires compliance with Section 14 and Rule 12(2), including written grounds for doubting the declared value. General consent letters referring to contemporaneous imports, without comparable data on quantity, quality and timing, do not prove voluntary abandonment of valuation rights. Statutory appeal rights cannot be defeated by acquiescence, making reassessment and appellate rejection founded solely on written acceptance unsustainable. en-us Mon, 07 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798543 Written acceptance of enhanced customs valuation under Section 17(5) dispenses only with the requirement for a speaking reassessment order; it does not waive the importer's statutory right to appeal or challenge rejection of the declared transaction value. Rejection requires compliance with Section 14 and Rule 12(2), including written grounds for doubting the declared value. General consent letters referring to contemporaneous imports, without comparable data on quantity, quality and timing, do not prove voluntary abandonment of valuation rights. Statutory appeal rights cannot be defeated by acquiescence, making reassessment and appellate rejection founded solely on written acceptance unsustainable. Case-Laws Customs Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798543