https://www.taxtmi.com/caselaws?id=461560 A composite customs assessment covering multiple bills of entry must comply with section 17 of the Customs Act, 1962, including proper speaking orders where the assessment is disputed. Where the original authority merely appended multiple decisions to one assessment order, the statutory assessment procedure was not satisfied and a consolidated challenge could be maintained. Because the defect arose from the manner in which the assessments were framed, the connected appeals could not be split for selective disposal; the appropriate course was to set aside the impugned order and remand all appeals for fresh orders in accordance with law. en-us Thu, 12 Oct 2023 00:00:00 +0530 Sat, 12 Apr 2025 16:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461560 A composite customs assessment covering multiple bills of entry must comply with section 17 of the Customs Act, 1962, including proper speaking orders where the assessment is disputed. Where the original authority merely appended multiple decisions to one assessment order, the statutory assessment procedure was not satisfied and a consolidated challenge could be maintained. Because the defect arose from the manner in which the assessments were framed, the connected appeals could not be split for selective disposal; the appropriate course was to set aside the impugned order and remand all appeals for fresh orders in accordance with law. Case-Laws Customs Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461560