Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards

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Full Text of the Document

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....Written acceptance of customs reassessment waives only the proper officer's obligation to issue a speaking order under section 17(5); it does not bar the importer's statutory challenge to the reassessment's basis or merits. Rejection of declared transaction value requires the proper officer to form and record reasonable doubt about its truth or accuracy and, where required, disclose the grounds in writing. Valuation enhancement based solely on NIDB data requires independent, cogent material; undisclosed contemporaneous-import details cannot substantiate the enhancement.....