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    <title>2022 (8) TMI 344 - ALLAHABAD HIGH COURT</title>
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    <description>The court dismissed the writ petitions collectively, finding no merit in the petitioner&#039;s argument. It emphasized the importance of compliance with statutory provisions and the significance of written acceptance by importers or exporters in determining the necessity of a speaking order in cases of re-assessment under the Customs Act, 1962. The judgment highlighted the legal principles governing the issuance of speaking orders in customs matters and the role of written confirmation by parties in such proceedings.</description>
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