Declared import value cannot be rejected without passing speaking order

Commissioner of Customs Vs. Artex Textile Private Limited (CESTAT Delhi)

we find that assessing officer have been making enhancement in a routine manner and the respondent who are regular importers are left with no choice but to sign on the dotted line for taking delivery of their goods to carry on their business, and also save the demurrage charges if the consignment is delayed in the port for want of clearance. Relying on the precedent Final Order No. 63455­63456/2018 dated 25.10.2018 of this Tribunal and also in view of

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