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<h1>Detailed Speaking Orders Required for Export Cases u/s 74 of Customs Act, 1962 Ensuring Natural Justice Compliance.</h1> The circular addresses the requirement for issuing detailed speaking orders in cases of export under section 74 of the Customs Act, 1962, as per Audit Report No. 15/2011-12. It emphasizes adherence to principles of natural justice and compliance with Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The document highlights the need for due diligence in processing claims and mandates that speaking orders should cover all relevant aspects, including compliance with sub-rules of Rule 5, to ensure proper sanctioning of re-export drawbacks.