https://www.taxtmi.com/highlights?id=105076 Written acceptance of customs reassessment under Section 17(5) may dispense with a speaking order but does not, by itself, waive an importer's statutory right to challenge enhanced valuation. Consent letters must be read with the surrounding correspondence; payment under protest or requests for provisional clearance may negate unconditional acceptance. Transaction value remains the primary basis for valuation. Declared value may be rejected only where objectively grounded reasonable doubt exists under Rule 12, with written disclosure of grounds and a hearing on request. Any redetermination must follow the sequential valuation rules and rely on demonstrably comparable import data; generic NIDB references are insufficient. Challenges to an unchanged assessment must proceed through the statutory appeal route, not refund proceedings. en-us Thu, 15 Oct 2026 17:53:01 +0530 Thu, 15 Oct 2026 17:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105076 Written acceptance of customs reassessment under Section 17(5) may dispense with a speaking order but does not, by itself, waive an importer's statutory right to challenge enhanced valuation. Consent letters must be read with the surrounding correspondence; payment under protest or requests for provisional clearance may negate unconditional acceptance. Transaction value remains the primary basis for valuation. Declared value may be rejected only where objectively grounded reasonable doubt exists under Rule 12, with written disclosure of grounds and a hearing on request. Any redetermination must follow the sequential valuation rules and rely on demonstrably comparable import data; generic NIDB references are insufficient. Challenges to an unchanged assessment must proceed through the statutory appeal route, not refund proceedings. Highlights Customs Thu, 15 Oct 2026 17:53:01 +0530 https://www.taxtmi.com/highlights?id=105076