2026-VIL-899-CESTAT-ALH-CU
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CUSTOMS CESTAT Cases

Customs - Valuation and Reassessment – Appellant-importer of polyester knitted fabrics filed Bills of Entry with self-assessed duty based on negotiated invoiced prices from foreign suppliers – Authorities sought to enhance the declared transaction value based on data from the NIDB and obtained written acceptance letters from the importer under pressure to avoid delays in clearance of consignments - Whether an importer who submits a letter of acceptance regarding enhancement of assessable value under Section 17(5) of the Customs Act, 1962 and Rule 12(2) of the Customs Valuation Rules, 2007, can subsequently challenge the reassessment by filing appeals before the Commissioner (Appeals) – HELD - The Section 17(5) confines the waiver or concession to the speaking order which the proper officer is obliged to frame in affirmation of the provisional opinion formed under Section 17(4). The concession made in respect of the opinion harbored by the proper officer cannot be construed as detracting from or depriving the importer of the statutory right to question the correctness of the decision of the proper officer – The Rule 12(2) does not contemplate any concession or waiver in explicit terms and merely stipulates that the proper officer would intimate to the importer the grounds for doubting the declared value at its request. The exchange of communications between the importer and the proper officer, including letters of acceptance obtained under duress or to avoid delays in clearance, cannot amount to a waiver or abandonment of the right to question and assail the reassessment in further proceedings in accordance with the procedure prescribed under the Act. An importer cannot be said to have abandoned the statutory right to question the valuation merely by submitting an acceptance letter; and that valuation addition based solely on NIDB data would be wholly unwarranted and any reassessment would have to be shored by independent and cogent evidence - The impugned orders rejecting the importer's appeals are set aside and the appeals are allowed
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