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2011 (8) TMI 578 - AT - CustomsValidity of Speaking Orders - Importer claimed benefit of Notification 20/2006 - Duty under protest - Held That:- As per Sec 17(5) of Custom Act, in case the claim of the importer / exporter is not accepted by the assessing officer, he is duty bound to pass a speaking order within 15 days from the date of assessment of Bill of Entry or Shipping Bill. Assessing Officer directed to pass speaking order within 30 days from the receipt of this order.
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