Plz explain speaking order

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Guest

where any re-assessment done is contrary to self assessment done by the importer or exporter regarding valuation of goods,classification ,exemption or concessions of duty availed consequent to any notification issued thereof under this act and in cases other than those where importer or exporter,as the case may b ,confirms his acceptance of the said re assessment in writting",the proper officer shall pass a speaking order on the reassessment,speaking order is to b passes within 15 days from the date of re assessment of the bill of entry or the shipping bill,as the case may b."

what is speaking order?

Replies (4)

Vineet Jaiswal

141 Points Joined July 2012

In simple terms, a speaking order is an order that speaks for itself. The order should stand the test of legality, fairness, and reason at all the higher appellate forums. That is, the order should contain all the details of the issue, clear findings, and a reasoned order.

Source : Lawyers Club India

Guest

but what is the need or logic behind issue of speaking order in the above mentioned situation?

devdatta

Executive

34 Points Joined April 2012

generally orders passed by courts and quasi judicial authorities are called as speaking orders. they are written/typed in detail. so we can further appeal/review against these orders if we are not agree with these speaking orders, this is simply nomenclature for written order in administrative act

Vineet Jaiswal

141 Points Joined July 2012

The need is that the the valuation of imported goods or goods to be exported is different than the self assessed value furnished by the importer/exporter, and since it may also include those situations where the assessment done by the officer is not accepted by the importer/exporter, so the officer has to justify the same and give a reasoned order so that the same can be explainable to other appellate authorities if the importer/exporter wishes to oppose it.