https://www.taxtmi.com/caselaws?id=802153 Written acceptance of customs reassessment under Section 17(5) waives the requirement of a speaking order but does not extinguish the importer's statutory right to challenge the officer's opinion or the legality of reassessment. Under Section 14 and Rule 12(2), the proper officer must have reasonable doubt about the declared transaction value and, when required, communicate the grounds in writing before applying the sequential valuation rules. Rejection and enhancement based solely on NIDB or contemporaneous import data, without disclosed particulars of comparable imports, independent cogent evidence and a reasoned basis for departing from the declared value, do not satisfy these safeguards. en-us Wed, 28 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802153 Written acceptance of customs reassessment under Section 17(5) waives the requirement of a speaking order but does not extinguish the importer's statutory right to challenge the officer's opinion or the legality of reassessment. Under Section 14 and Rule 12(2), the proper officer must have reasonable doubt about the declared transaction value and, when required, communicate the grounds in writing before applying the sequential valuation rules. Rejection and enhancement based solely on NIDB or contemporaneous import data, without disclosed particulars of comparable imports, independent cogent evidence and a reasoned basis for departing from the declared value, do not satisfy these safeguards. Case-Laws Customs Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802153