Need to issue speaking order-regarding

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....oner of Customs/Customs (Preventive) All Principal Commissioner/Commissioner of Customs/ Customs (Preventive) All Principal Chief Commissioner/Chief Commissioner of GST All Principal Commissioner/Commissioner of Customs of GST Madam/Sir, Subject: Need to issue speaking order-regarding. Section 17 (5) of the Customs Act provides that 'where any re-assessment done under sub-section (4) ....

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....e of the re- assessment. It may be appreciated that an importer or an exporter has an inalienable right to know the reasons for loading of value, change of classification, any decision regarding entitlement to an exemption notification etc. Omission to issue speaking orders in matters of re-assessment, may not prejudicially affect the right of the importer or exporter to appeal as such, but nevert....