Section 17(5) Customs Act

A Letter of Acceptance Does Not Waive the Right to Challenge Enhanced Customs Value: CESTAT Allahabad in Siddhi Vinayak Importers

Importers pressed to sign letters accepting a higher assessable value are often told they have given up the right to complain. A CESTAT Allahabad final order, following the Delhi High Court's Niraj Silk Mills decision and the Supreme Court's Century Metal Recycling, says otherwise: consent narrows only the speaking order, and a valuation enhancement must still rest on disclosed, comparable evidence.