https://www.taxtmi.com/caselaws?id=800868 Written acceptance of customs reassessment under Section 17(5) dispenses only with a speaking order; it does not waive the importer's statutory right to contest the reassessment or enhanced value. Rejection of declared transaction value under Section 14 and Rule 12(2) requires reasonable doubt about the declaration and written disclosure of the grounds before applying sequential valuation rules. NIDB or contemporaneous-import data and an acceptance letter alone, without independent cogent evidence, clear justification, and disclosure of relevant particulars, do not satisfy those procedural safeguards. en-us Fri, 09 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800868 Written acceptance of customs reassessment under Section 17(5) dispenses only with a speaking order; it does not waive the importer's statutory right to contest the reassessment or enhanced value. Rejection of declared transaction value under Section 14 and Rule 12(2) requires reasonable doubt about the declaration and written disclosure of the grounds before applying sequential valuation rules. NIDB or contemporaneous-import data and an acceptance letter alone, without independent cogent evidence, clear justification, and disclosure of relevant particulars, do not satisfy those procedural safeguards. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800868