https://www.taxtmi.com/caselaws?id=783179 HC held that customs authorities' failure to pass speaking orders on enhancement of value of imported goods, despite a binding remand by Commissioner (Appeals), amounted to gross dereliction of statutory duty and violation of principles of natural justice. Relying on prior precedent, HC reiterated that non-passing or unreasonable delay in passing speaking orders cannot be used to frustrate the importer's right to effective appellate redress. HC imposed costs on the concerned customs officers, directed them to grant the importer a personal hearing if necessary, and mandated issuance and communication of reasoned speaking orders within two months. The petition was allowed. en-us Mon, 01 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783179 HC held that customs authorities' failure to pass speaking orders on enhancement of value of imported goods, despite a binding remand by Commissioner (Appeals), amounted to gross dereliction of statutory duty and violation of principles of natural justice. Relying on prior precedent, HC reiterated that non-passing or unreasonable delay in passing speaking orders cannot be used to frustrate the importer's right to effective appellate redress. HC imposed costs on the concerned customs officers, directed them to grant the importer a personal hearing if necessary, and mandated issuance and communication of reasoned speaking orders within two months. The petition was allowed. Case-Laws Customs Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783179