#Procedural Waiver

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.

Bombay High Court holds that filing a Regular Civil Appeal instead of a Miscellaneous Appeal under Section 141 CPC does not invalidate the decree if no objection was raised below.