Custom act-plz explain

This query is : Resolved

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Guest (Querist)

16 March 2013 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 exporteer,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,spesking 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?