https://www.taxtmi.com/caselaws?id=800197 Written acceptance of a customs reassessment dispenses only with the requirement for a speaking order; it does not waive the importer's statutory right to challenge the reassessment's legality or merits. Rejection of declared transaction value requires reasonable doubt about its truth or accuracy, with the grounds communicated in writing before applying the sequential valuation rules. Acceptance letters lacking particulars of comparable contemporaneous imports, and unsubstantiated external or NIDB data without independent cogent material, cannot by themselves support rejection of transaction value or enhancement of import value. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800197 Written acceptance of a customs reassessment dispenses only with the requirement for a speaking order; it does not waive the importer's statutory right to challenge the reassessment's legality or merits. Rejection of declared transaction value requires reasonable doubt about its truth or accuracy, with the grounds communicated in writing before applying the sequential valuation rules. Acceptance letters lacking particulars of comparable contemporaneous imports, and unsubstantiated external or NIDB data without independent cogent material, cannot by themselves support rejection of transaction value or enhancement of import value. Case-Laws Customs Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800197