https://www.taxtmi.com/caselaws?id=799584 Self-assessed bills of entry constitute orders of assessment appealable under Section 128 of the Customs Act; prior departmental reassessment, a lis or a speaking order is unnecessary. Waiver of show cause notice and personal hearing at adjudication does not waive the separate statutory right of appeal unless relinquishment is informed and express. Rivet Mobile Contact, identifiable by its dedicated design and end use as an electrical contact, falls under Heading 8538. Chapter 71 exclusions and the essential character test prevail over silver content, for which Revenue bears the burden of proof. Absent misdeclaration of description, quantity or value, a bona fide disclosed classification dispute does not support confiscation, redemption fine or penalty. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799584 Self-assessed bills of entry constitute orders of assessment appealable under Section 128 of the Customs Act; prior departmental reassessment, a lis or a speaking order is unnecessary. Waiver of show cause notice and personal hearing at adjudication does not waive the separate statutory right of appeal unless relinquishment is informed and express. Rivet Mobile Contact, identifiable by its dedicated design and end use as an electrical contact, falls under Heading 8538. Chapter 71 exclusions and the essential character test prevail over silver content, for which Revenue bears the burden of proof. Absent misdeclaration of description, quantity or value, a bona fide disclosed classification dispute does not support confiscation, redemption fine or penalty. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799584