Importer Can Challenge Enhanced Customs Value Despite Consent Letter: CESTAT Allahabad

Jai Mata Di Trading Vs Commissioner (CESTAT Allahabad) The appeals before the Tribunal concerned whether importers who had submitted written consent letters accepting enhancement of the value of imported goods at the time of customs clearance could subsequently challenge the reassessed value. The appellants were engaged in the import and trading of polyester knitted fabrics from Hong Kong and China during May and June 2019 through ICD Dadri. They filed Bills of Entry based on negotiated transaction values and submitted the required documents. According to the appellants, although they had corr...