Reassessment departing from an importer's self-assessment...

Reassessment departing from an importer's self-assessment requires a speaking order where written acceptance is absent. Duty paid under protest to obtain clearance does not establish acceptance, and procedural fairness requires an opportunity to support the declared classification and value. For ice-making machinery, consistent departmental classification of identical goods as food or drink preparation machinery, together with unchallenged appellate treatment, supports resolving departmental uncertainty in the importer's favour. Declared transaction value cannot be enhanced without disclosing the valuation method and producing cogent evidence to justify rejection of that value; unsupported enhancement lacks a legal and factual basis.