Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Customs Act Section 14 | Unconditional Payment of Enhanced Valuation Bars Subsequent Challenge : CESTAT Distinguishes Niraj Silk Mills
CESTAT rules that importers who unconditionally accept and pay enhanced customs valuation without protest waive their right to challenge it later. The tribunal distinguished the Delhi HC's Niraj Silk Mills precedent, emphasizing procedural fairness in valuation disputes under the Customs Act.