https://www.taxtmi.com/caselaws?id=356813 Reassessment of a Bill of Entry after self-assessment requires compliance with the statutory scheme under the Customs Act, including a speaking order where reassessment departs from self-assessment. Where reassessment is not completed in the prescribed manner and no speaking order is passed, the assessment cannot attain finality and the audit mechanism under Section 17(6) becomes the appropriate route. The document also treats observance of natural justice as necessary before reassessment can be sustained. On this basis, reassessment without a speaking order was not upheld and the assessment issue was remitted to the Assessing Authority through the audit route. en-us Mon, 29 Jan 2018 00:00:00 +0530 Wed, 21 Mar 2018 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356813 Reassessment of a Bill of Entry after self-assessment requires compliance with the statutory scheme under the Customs Act, including a speaking order where reassessment departs from self-assessment. Where reassessment is not completed in the prescribed manner and no speaking order is passed, the assessment cannot attain finality and the audit mechanism under Section 17(6) becomes the appropriate route. The document also treats observance of natural justice as necessary before reassessment can be sustained. On this basis, reassessment without a speaking order was not upheld and the assessment issue was remitted to the Assessing Authority through the audit route. Case-Laws Customs Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356813