Assessment procedure: importers must request a speaking Order in Assessment when disputing proposed valuation or classification to enable review. When the department proposes loading declared value or revising classification, the Assessing Officer must issue a detailed Order in Assessment if the importer contests in writing; disputed orders may be appealed. If an importer accepts a proposed revision, acceptance must be confirmed on letterhead signed by an authorized signatory and the Assessing Officer must record the letter reference and acceptance as departmental comments in the EDI Bill of Entry.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment procedure: importers must request a speaking Order in Assessment when disputing proposed valuation or classification to enable review.
When the department proposes loading declared value or revising classification, the Assessing Officer must issue a detailed Order in Assessment if the importer contests in writing; disputed orders may be appealed. If an importer accepts a proposed revision, acceptance must be confirmed on letterhead signed by an authorized signatory and the Assessing Officer must record the letter reference and acceptance as departmental comments in the EDI Bill of Entry.
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