Speaking order requirement: officers must issue reasoned orders promptly when assessments contradict importer or exporter valuation or classification. The amendment mandates that where an assessment under sub section (2) is contrary to the importer's or exporter's claim on valuation, classification, or entitlement to exemption or concession, and where the importer or exporter has not accepted the assessment in writing, the proper officer must pass a speaking order within fifteen days from the date of assessment of the bill of entry or the shipping bill.