Self-assessed bills of entry constitute appealable assessment...

Self-assessed bills of entry constitute appealable assessment orders, even without departmental reassessment, a lis or a speaking order. Waiving notice and personal hearing for expedited adjudication does not, absent an informed and express surrender, waive the independent statutory right to challenge tariff classification. In reclassifying Rivet Mobile Contact, Revenue bears the burden of proof; evidence of silver content alone does not resolve classification where dedicated design and use establish its essential character as an electrical contact. The product is excluded from Chapter 71 and classifiable under CTH 8538. Without misdeclaration of description, quantity or value, a bona fide classification dispute alone does not support confiscation, redemption fine or penalty.