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2011 (3) TMI 815 - KERALA HIGH COURTSpeaking order - Section 17(5) was introduced with effect from 13-7-2006, the date on which Act 29 of 2006 came into force - The decision relied on by the learned standing counsel appearing for the respondents was delivered on 31-3-2006, prior to the introduction of Section 17(5) of the Act - In view of the amendment brought about by Act 29 of 2006 the decision relied on by the learned standing counsel can have no application - In such circumstances as the dispute is regarding the value of the goods and the importer has not accepted in writing the assessment of the 3rd respondent - Therefore,the 3rd respondent was bound to pass a speaking order within 15 days from the date of assessment of the bill of entry, namely within 15 days from 10-5-2010 - In the instant case, the said period of 15 days has expired -Held that:- it will be open to the petitioner to challenge the assessment made by the 3rd respondent by filing an appeal within the period of 60 days computed from the date on which a speaking order is passed under Section 17(5) of the Act.
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