Speaking order requirement for reassessment ensures importers and exporters receive reasons for valuation or classification changes. Instruction requires issuance of a speaking order where a re-assessment differs from the importer's or exporter's self-assessment on valuation, classification, exemption or concessions, so that the affected party is informed of the reasons for the re-assessment; Chief Commissioners must review practices and ensure compliance with this statutory obligation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Speaking order requirement for reassessment ensures importers and exporters receive reasons for valuation or classification changes.
Instruction requires issuance of a speaking order where a re-assessment differs from the importer's or exporter's self-assessment on valuation, classification, exemption or concessions, so that the affected party is informed of the reasons for the re-assessment; Chief Commissioners must review practices and ensure compliance with this statutory obligation.
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