https://www.taxtmi.com/article/detailed?id=5862 An assessing officer finalizing provisionally assessed bills of entry must inform the importer of proposed variations, afford a reasonable opportunity to be heard, and issue a reasoned speaking order if the importer's claim is not accepted; the Bombay High Court set aside assessments that were finalized by mere endorsement without reasons or hearing and directed re-finalization in compliance with these principles. en-us Thu, 09 Oct 2014 06:18:34 +0530 Thu, 09 Oct 2014 06:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5862 An assessing officer finalizing provisionally assessed bills of entry must inform the importer of proposed variations, afford a reasonable opportunity to be heard, and issue a reasoned speaking order if the importer's claim is not accepted; the Bombay High Court set aside assessments that were finalized by mere endorsement without reasons or hearing and directed re-finalization in compliance with these principles. Articles Customs - Import - Export - SEZ Thu, 09 Oct 2014 06:18:34 +0530 https://www.taxtmi.com/article/detailed?id=5862