https://www.taxtmi.com/caselaws?id=778280 The HC held that Customs authorities must pass a speaking order under Section 17, Customs Act, when an importer claims exemption and files Bills of Entry under protest. The petitioner had claimed BCD exemption for imported cameras, filed Bills of Entry and paid duty under protest, but authorities declined to issue speaking orders. The court found such omission frustrated the petitioner's right to effective redress and, relying on analogous Madras HC precedents, issued a mandamus directing Customs to decide the exemption claims by passing speaking orders. Petition allowed. en-us Tue, 09 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778280 The HC held that Customs authorities must pass a speaking order under Section 17, Customs Act, when an importer claims exemption and files Bills of Entry under protest. The petitioner had claimed BCD exemption for imported cameras, filed Bills of Entry and paid duty under protest, but authorities declined to issue speaking orders. The court found such omission frustrated the petitioner's right to effective redress and, relying on analogous Madras HC precedents, issued a mandamus directing Customs to decide the exemption claims by passing speaking orders. Petition allowed. Case-Laws Customs Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778280