Customs Standing Order 20/2025 Mandates Speaking Orders in Faceless Re-Assessment Under Section 17(5)

The Pr. Commissioner of Customs (NS-I), Mumbai Zone-II, has issued a detailed Standard Operating Procedure (SOP) governing the issuance of speaking orders, with the objective of strengthening adjudicatory standards in tax and customs matters.

The SOP reiterates the importance of adherence to the principles of natural justice, transparency, and reasoned decision-making, and seeks to ensure greater consistency and accountability in departmental adjudication. The SOP mandates that where a faceless re-assessment deviates from self-assessment, a clear query setting out the grounds for re-assessment must be issued, along with an explicit option to seek a personal hearing.

Where requested, personal hearings are to be conducted through video conferencing, and a reasoned speaking order must be passed within the prescribed timeline, clearly recording facts, submissions, and the legal and factual basis of the decision. The SOP also provides an escalation mechanism to senior officers where hearings are not granted or speaking orders are not issued and reiterates strict compliance with earlier CBIC instructions to ensure adherence to principles of natural justice, transparency, and judicial discipline.