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    <title>2011 (3) TMI 815 - KERALA HIGH COURT</title>
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    <description>The court directed the assessing officer to issue a speaking order within 30 days, emphasizing the necessity of a reasoned order under Section 17(5) of the Customs Act, 1962. This decision clarified the importer&#039;s right to challenge assessments and highlighted the importance of procedural compliance in customs duty matters. The judgment upheld the petitioner&#039;s entitlement to appeal under Section 128 of the Act, ensuring due process in customs valuation disputes.</description>
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