https://www.taxtmi.com/caselaws?id=771475 The SC/Tribunal ruled that reassessment of export duty without a speaking order under Section 17(5) of the Customs Act, 1962, renders the assessment non-final. The court directed the proper officer to pass a mandatory speaking order within 15 days, allowing the appellant to maintain refund claims for excess duty paid. The decision emphasizes procedural safeguards in customs assessments and the importance of transparent, reasoned decision-making. en-us Wed, 02 Apr 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771475 The SC/Tribunal ruled that reassessment of export duty without a speaking order under Section 17(5) of the Customs Act, 1962, renders the assessment non-final. The court directed the proper officer to pass a mandatory speaking order within 15 days, allowing the appellant to maintain refund claims for excess duty paid. The decision emphasizes procedural safeguards in customs assessments and the importance of transparent, reasoned decision-making. Case-Laws Central Excise Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771475