In the case of Import self-assessment BoE, without passing a speaking order, whether it can be treated as an appealable order ? If assessee is not agreeable to the duty imposed by Customs, Can he proceed to file appeal against the order passed in the self assessment BoE?

Yes. Assessee should file appeal against the order passed in self assessed Bill of Entry before expiry of one year as per sec 27(1) of Customs Act. 

The endorsement made on the bill of entry is an order of assessment. It cannot be said that there is no order of assessment passed in such a case. When there is no Lis ( Lis meaning - A suit; an action; a controversy in court; a dispute ) speaking order is not required to be passed separately. 

As the order of self-assessment is nonetheless an assessment order passed under the Customs Act, obviously it would be appealable by any person aggrieved thereby. The expression ‘Any person' is of wider amplitude. The revenue, as well as assessee, can also prefer an appeal aggrieved by an order of assessment. 

ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA –IV, SUPREME COURT, decided on 18.09.19 

Note: One year limitation period for appeal is not applicable, if duty is paid under protest as per Sec 27(1) 2^nd proviso.  Refer my another post how to pay Customs duty under protest.

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