they had declared the value of the imported goods at kg but on being shown contemporaneous data, they have agreed that the value of the goods should be enhanced to per kg for Hanuman Prasad and to per kg. for Niraj Sild. TYhe importers also specifically stated that they did not want to avail of the right conferred on them under section of the Custorm Act and, therefore, they did not want any show cause notice to be issued to them or personal hearing to be provided to them. The importers also specifically stated that they did not want a speaking order to be passed on the Bills of Entry. It needs to be noted that section of the Customs Act provides for issuance of a show cause notice and personal hearing, and section of the Customs Act requires a speaking order to be passed on the Bills of Entry, except in a case where the importer/exporter confirms the acceptance in writing.The very fact that the importers had agreed for enhancement of the declared value in the letters submitted by them to the assessing authority, itself implies that the importers had not accepted the value declared by them in the Bills of Entry. The value declared in the Bills of Entry, therefore, automatically stood rejected. Further, once the importers had accepted the enhanced value, it was really not necessary for the assessing authority to undertake the exercise of determining the value of the declared goods under the provisions of rules of the Valuation Rules. This is for the reason that it is only when the value of te imported goods cannot be determined under rule for the reason that the declared value has been rejected under sub rule, that the value of the imported goods is required to be determined by proceeding sequentially through rule. As noticed above, the importers had accepted the enhanced value and there was, therefore, no necessity for the assessing officer to determine the value in the manner provided fort in rules of the Valuation Rules sequentially.In this connection, it would be useful to refer to