https://www.taxtmi.com/caselaws?id=208133 The court held that the assessing authority's failure to pass a speaking order for challenging the assessment in appeal was unjustified. It emphasized that as per Section 17(5) of the Customs Act, when an assessee objects to the assessment, a speaking order must be issued. The court clarified that the limitation period for filing an appeal starts from the communication of the decision or order, not from the Bill of Entry itself. The assessing authority was directed to issue a speaking order within 15 days, allowing the petitioner to file an appeal within the prescribed limitation period under Section 128. en-us Fri, 25 Jul 2008 00:00:00 +0530 Fri, 06 Jan 2012 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208133 The court held that the assessing authority's failure to pass a speaking order for challenging the assessment in appeal was unjustified. It emphasized that as per Section 17(5) of the Customs Act, when an assessee objects to the assessment, a speaking order must be issued. The court clarified that the limitation period for filing an appeal starts from the communication of the decision or order, not from the Bill of Entry itself. The assessing authority was directed to issue a speaking order within 15 days, allowing the petitioner to file an appeal within the prescribed limitation period under Section 128. Case-Laws Customs Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208133