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    <title>2017 (6) TMI 1016 - MADRAS HIGH COURT</title>
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    <description>The court held that the respondents were required to pass speaking orders for Bills of Entry (BEs) filed by the petitioner, emphasizing the duty of the proper officer to pass such orders when a protest is registered. It noted the classification of Ethernet Switches could vary based on their usage and directed the proper officer to pass speaking orders for the specified BEs within 15 days. The court rejected the argument that the petitioner should have filed an appeal without a speaking order, emphasizing the necessity of such an order for an effective appeal process.</description>
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