https://www.taxtmi.com/caselaws?id=801146 Written acceptance of reassessment under section 17(5) only removes the proper officer's duty to issue a speaking order; it does not waive an importer's statutory right to challenge reassessment, rejection of declared value, or enhancement. Rejection of transaction value requires the proper officer to form and record reasonable doubt under Rule 12 and comply with mandatory communication safeguards. Acceptance letters and NIDB or contemporaneous-import data alone do not establish comparability or provide cogent, justiciable support for enhancement, particularly without particulars of commercial quantity, quality, GSM, and relevant timing. Declared values therefore cannot be displaced on unsubstantiated acceptance letters or external valuation data alone. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801146 Written acceptance of reassessment under section 17(5) only removes the proper officer's duty to issue a speaking order; it does not waive an importer's statutory right to challenge reassessment, rejection of declared value, or enhancement. Rejection of transaction value requires the proper officer to form and record reasonable doubt under Rule 12 and comply with mandatory communication safeguards. Acceptance letters and NIDB or contemporaneous-import data alone do not establish comparability or provide cogent, justiciable support for enhancement, particularly without particulars of commercial quantity, quality, GSM, and relevant timing. Declared values therefore cannot be displaced on unsubstantiated acceptance letters or external valuation data alone. Case-Laws Customs Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801146