Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Acceptance of Enhanced Value Under Sec 14 Customs Act Does Not Waive Right to Appeal Under Sec 128 : CESTAT
CESTAT Allahabad held that accepting an enhanced customs value in writing does not waive the right to appeal under Section 128, Customs Act, 1962. It confirms that such acceptance does not invoke estoppel, safeguarding importers who may inadvertently acknowledge higher valuations during clearance.