https://www.taxtmi.com/caselaws?id=472266 Customs-value enhancement under Section 17(4) requires compliance with Section 17(5), including an order by the adjudicating authority. Where the declared value is enhanced without passing that order, the statutory requirement is not met. The enhancement is invalid, and the declared value must be accepted by the adjudicating authority. en-us Mon, 25 Aug 2025 00:00:00 +0530 Tue, 06 Oct 2026 13:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472266 Customs-value enhancement under Section 17(4) requires compliance with Section 17(5), including an order by the adjudicating authority. Where the declared value is enhanced without passing that order, the statutory requirement is not met. The enhancement is invalid, and the declared value must be accepted by the adjudicating authority. Case-Laws Customs Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472266