https://www.taxtmi.com/caselaws?id=243955 The court allowed the petition, setting aside the final assessments and demand notices, directing a fresh assessment of the bills of entry with adherence to natural justice principles and issuance of a reasoned order. The court held that principles of natural justice, including a speaking order, are necessary when finalizing provisionally assessed bills differently from the importer's claim, and a speaking order is required for filing an appeal under the Customs Act. No costs were awarded. en-us Tue, 21 Jan 2014 00:00:00 +0530 Fri, 21 Nov 2014 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243955 The court allowed the petition, setting aside the final assessments and demand notices, directing a fresh assessment of the bills of entry with adherence to natural justice principles and issuance of a reasoned order. The court held that principles of natural justice, including a speaking order, are necessary when finalizing provisionally assessed bills differently from the importer's claim, and a speaking order is required for filing an appeal under the Customs Act. No costs were awarded. Case-Laws Customs Tue, 21 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243955