Speaking order should be passed by Proper Office within 15 days of re-assessment of bills of entry

Manavi Exim Pvt Ltd Vs Commissioner of Customs, Ludhiana (CESTAT Chandigarh)

In case of assessment done under Section 17(4) of the Customs Act, 1962, wherein the re-assessment has been accepted by the assessee importer, the proper officer shall pass a speaking order on the re-assessment within 15 days on the date of re-assessment of the bills of entry. Admittedly, in this case, no speaking order under Section 17(5) of the Customs Act, 1962 has been passed till date. The appellant initially waited for the order under Section

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