Customs Authority's Duty on Refunds: Assessing Goods Under Notification No.49/2008-CE(NT) and Issuing Speaking Orders.

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Full Text of the Document

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....Refund - duty was paid under protest or not - When he had found that the appellant was directed by the original authority to take steps for assessing the goods under Notification No.49/2008-CE(NT) dated 24.12.2008, he should also have examined whether there was a written acceptance of that direction by the appellant/ importer, in the absence of which the proper officer should have passed a speaking order within fifteen days of the date of assessment of the BE - AT....