https://www.taxtmi.com/caselaws?id=464904 SC upheld the HC's decision dismissing the challenge to customs duty re-assessment. The petitioner had sought a speaking order on finalized Bills of Entry, alleging violation of principles of natural justice. HC held that, since the petitioner had expressly accepted the re-assessment in writing, there was no occasion or legal requirement for the authority to issue a speaking order. SC found no reason to interfere with this reasoning, declined to entertain the challenge, and dismissed the Special Leave Petitions, thereby affirming the validity of the re-assessment without a further reasoned order. en-us Tue, 12 Nov 2024 00:00:00 +0530 Fri, 21 Nov 2025 14:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464904 SC upheld the HC's decision dismissing the challenge to customs duty re-assessment. The petitioner had sought a speaking order on finalized Bills of Entry, alleging violation of principles of natural justice. HC held that, since the petitioner had expressly accepted the re-assessment in writing, there was no occasion or legal requirement for the authority to issue a speaking order. SC found no reason to interfere with this reasoning, declined to entertain the challenge, and dismissed the Special Leave Petitions, thereby affirming the validity of the re-assessment without a further reasoned order. Case-Laws Customs Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464904