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Delhi High Court: Consent Under Section 17(5) of Customs Act Binds Importers to Enhanced Valuation—”When Importers Voluntarily Consent, Customs Authorities Are Not Required to Conduct Further Investigations or Issue Speaking Orders”
Court’s Decision: The Delhi High Court upheld the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) decision, holding that when an importer provides written consent to a reassessment under Section…
