Speaking order requirement: importers must request a speaking order when disputing valuation or classification, or confirm acceptance in writing. When an importer contests proposed adjustments to declared value or tariff classification the Assessing Officer must issue a reasoned Order in Assessment enabling appeal; if the importer accepts a proposed revision the acceptance must be confirmed on company letterhead signed by an authorised signatory and the officer will record the letter reference and acceptance as departmental comments in the electronic Bill of Entry. Importers who do not accept proposed revisions must request a speaking order to permit fresh departmental analysis and issuance of an appropriate Order in Original.
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.
Speaking order requirement: importers must request a speaking order when disputing valuation or classification, or confirm acceptance in writing.
When an importer contests proposed adjustments to declared value or tariff classification the Assessing Officer must issue a reasoned Order in Assessment enabling appeal; if the importer accepts a proposed revision the acceptance must be confirmed on company letterhead signed by an authorised signatory and the officer will record the letter reference and acceptance as departmental comments in the electronic Bill of Entry. Importers who do not accept proposed revisions must request a speaking order to permit fresh departmental analysis and issuance of an appropriate Order in Original.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
