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<h1>Customs Officers Must Issue Speaking Orders for Re-assessments u/s 17(5) of Customs Act to Ensure Transparency.</h1> The circular from the Ministry of Finance, Department of Revenue, addresses the requirement for customs officers to issue a speaking order under Section 17(5) of the Customs Act when a re-assessment contradicts the self-assessment by importers or exporters. It highlights that officers often fail to issue such orders, especially when the re-assessment is not accepted in writing by the importer or exporter. This omission deprives parties of understanding the reasons behind re-assessments and can render the process legally questionable. Chief Commissioners are urged to ensure compliance with these provisions to uphold transparency and legal integrity.