https://www.taxtmi.com/caselaws?id=801315 Customs reassessment departing from an importer's declared classification or transaction value requires written acceptance or a timely speaking order under the Customs Act. Payment of differential duty under protest, or to secure clearance and avoid demurrage, does not constitute written acceptance. Classification of identical imported machinery should be applied consistently; absent cogent reasons, classification uncertainty favours the assessee. Rejection or enhancement of declared transaction value requires stated reasons and evidentiary support, including comparable-import material where relied on. Without a speaking order and lawful factual basis, revised classification and enhanced valuation cannot govern assessment. en-us Thu, 15 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801315 Customs reassessment departing from an importer's declared classification or transaction value requires written acceptance or a timely speaking order under the Customs Act. Payment of differential duty under protest, or to secure clearance and avoid demurrage, does not constitute written acceptance. Classification of identical imported machinery should be applied consistently; absent cogent reasons, classification uncertainty favours the assessee. Rejection or enhancement of declared transaction value requires stated reasons and evidentiary support, including comparable-import material where relied on. Without a speaking order and lawful factual basis, revised classification and enhanced valuation cannot govern assessment. Case-Laws Customs Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801315