https://www.taxtmi.com/article/detailed?id=14100 Where a re assessment under Section 17 is made contrary to an importer's self assessment, Section 17(5) requires the proper officer to pass a speaking order; in the absence of such a speaking order, an importer who has paid duty under protest may treat the bill of entry as the impugned document and file an appeal, and such an appeal will not be time barred-necessitating remand for the appellate authority to reconsider evidence, follow natural justice and pass a reasoned decision. en-us Sat, 12 Apr 2025 08:41:37 +0530 Sat, 12 Apr 2025 08:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14100 Where a re assessment under Section 17 is made contrary to an importer's self assessment, Section 17(5) requires the proper officer to pass a speaking order; in the absence of such a speaking order, an importer who has paid duty under protest may treat the bill of entry as the impugned document and file an appeal, and such an appeal will not be time barred-necessitating remand for the appellate authority to reconsider evidence, follow natural justice and pass a reasoned decision. Articles Customs - Import - Export - SEZ Sat, 12 Apr 2025 08:41:37 +0530 https://www.taxtmi.com/article/detailed?id=14100