https://www.taxtmi.com/caselaws?id=799025 Written acceptance of an enhanced assessable value under Section 17(5) waives only the requirement for a speaking order and does not extinguish the statutory appeal right under Section 128. Rejection of declared transaction value must comply with Section 14 and Rule 12(2), including written communication of grounds creating reasonable doubt. Acceptance letters that omit contemporaneous-import data or comparable particulars, particularly where enhanced-value clearance is under protest, do not establish unconditional waiver of a valuation challenge. Estoppel cannot defeat statutory rights in taxation matters. Appeals cannot be rejected solely because the importer accepted enhancement. en-us Mon, 14 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799025 Written acceptance of an enhanced assessable value under Section 17(5) waives only the requirement for a speaking order and does not extinguish the statutory appeal right under Section 128. Rejection of declared transaction value must comply with Section 14 and Rule 12(2), including written communication of grounds creating reasonable doubt. Acceptance letters that omit contemporaneous-import data or comparable particulars, particularly where enhanced-value clearance is under protest, do not establish unconditional waiver of a valuation challenge. Estoppel cannot defeat statutory rights in taxation matters. Appeals cannot be rejected solely because the importer accepted enhancement. Case-Laws Customs Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799025