https://www.taxtmi.com/caselaws?id=771654 The SC addressed a customs duty dispute involving assessment methodology and procedural requirements. The court held that an assessment under Section 17(4) without a mandatory speaking order under Section 17(5) is not final. The refund claims were deemed maintainable, and the matter was remanded for the proper officer to issue a speaking order and reconsider the refund claims in accordance with law, emphasizing procedural safeguards in customs assessment. en-us Tue, 25 Mar 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771654 The SC addressed a customs duty dispute involving assessment methodology and procedural requirements. The court held that an assessment under Section 17(4) without a mandatory speaking order under Section 17(5) is not final. The refund claims were deemed maintainable, and the matter was remanded for the proper officer to issue a speaking order and reconsider the refund claims in accordance with law, emphasizing procedural safeguards in customs assessment. Case-Laws Customs Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771654